• About Us
  • Privacy Policy
  • Terms of use
  • Contact Us
Tuesday, March 2, 2021
Law Trend
  • google-play
  • apple-store
  • Login
  • Home
  • About Us
  • Trending Stories
  • Court Updates
  • Judgements
  • Law Trend - हिन्दी
  • Bare Acts and Rules
    • Central
    • State
  • Webinar
  • Columns
  • Online Internship
  • More
    • Humour
    • Submit Judgment/Order/Posts
    • Quotes
    • Legal Dictionary
    • Courts Weblink
No Result
View All Result
Law Trend
  • Home
  • About Us
  • Trending Stories
  • Court Updates
  • Judgements
  • Law Trend - हिन्दी
  • Bare Acts and Rules
    • Central
    • State
  • Webinar
  • Columns
  • Online Internship
  • More
    • Humour
    • Submit Judgment/Order/Posts
    • Quotes
    • Legal Dictionary
    • Courts Weblink
No Result
View All Result
Law Trend
No Result
View All Result

Statutes should be interpreted by Courts in a reasonable, just and sensible manner: Supreme Court

by Law Trend
January 29, 2021
in Judgements, Trending Stories
3 min read
Supreme Court New Image (4)
649
SHARES
1.9k
VIEWS
Share on FacebookShare on TwitterShare via WhatsappShare via EmailPinterest

While dismissing a Special Leave petition which was filed against a Rajasthan High Court order, the Supreme Court observed that statutes must be interpreted in a just, sensible and reasonable manner.

In the instant case, the SLP petitioner( Commercial Tax Officer) argued that a single transaction of purchase of motor vehicle does not bring a person under the definition of Casual Trader as per Rajasthan Tax on Entry of Motor Vehicle into Local Areas Act 1988, according to which a casual trader imagines occasional transactions of business involving selling and buying of goods. Therefore multiple transactions is a condition precedent for treating a trader as a Casual Trader. Therefore if there is a single transaction, the assessee, cannot be called a casual trader.

Rajasthan High Court had upheld the order passed by the Appellate Authority which had set aside the Assessment Order ruling that the assessee was a “Casual Trader” and, therefore, the limitation for passing an Assessment order against the person was two years from the date of transaction.

However, the Supreme Court stated that the legislature did not intend that a person who makes just 2-3 trades should be defined as a casual trader, but a person who made just one transaction should be treated as regular traders.

The Court noted that the definition of a casual trader in the Act clarifies that a person with occasional transactions of selling/buying is to be treated as casual traders. For such persons, a shorter time for assessment has been imposed u/s 10B(iii) r/w Section 10A of Rajasthan Sales Tax Act 1954.

Also Read

  • Denial of Compassionate Appointment to Married Daughter on the Ground of No Amendment in Rules Illegal: All HC
  • “High Court Should Not Casually Suspend Sentence Awarded by Court”-SC
  • Principle of Preponderance of Probability Applies to Motor Accident Claims not Beyond Reasonable Doubt: SC
  • We Are Disturbed to Notice the Manner in Which Allahabad HC has Casually Granted Bail: SC
  • Unreasonable and one-sided clause in Home Buyer Agreement is Unfair Trade Practice: SC

In this regard, reliance was placed on Tirath Singh vs Bachittar Singh where the Court held that as per settled law, singular words are to include the plural and vice versa, unless repugnant to the context where it has been used as mentioned u/s 13(2) of General Clauses Act. Therefore the Court should interpret a statute in a just, sensible and reasonable manner. If grammatical construction leads to absurdity, it should be departed from avoiding inconsistency, anomaly and absurdity.

Following the observation, the Court dismissed the petition.

Tags: interpretationSupreme Courttrend2

Related Posts

bar head partho das gupta
Court Updates

Bombay HC grants bail to former CEO of BARC Partho Dasgupta in the TRP manipulation case

March 2, 2021
hcba lawyers strike
Court Updates

HCBA Terminates Membership of a Lawyer, Who filed Case During Strike

March 2, 2021
Karnataka HC
Court Updates

72 Year Old Accuses 28 High Court Judges as Criminals: HC Directs him to take legal advice

March 2, 2021

Advertisement

POPULAR NEWS

  • Justice Pushpa V Ganediwala lawtrend

    Bombay HC Judge who gave “Skin to Skin” POCSO Verdict loses Judgeship Confirmation

    5725 shares
    Share 2290 Tweet 1431
  • Where is the Provision of Using Advocate Sticker on Vehicle?

    5116 shares
    Share 2046 Tweet 1279
  • What is the tenure of protection granted under Anticipatory Bail? :SC 5 Judges

    4827 shares
    Share 1930 Tweet 1206
  • Air Asia Crashes Against Gaurav Taneja; Court Says Airline Suppressed Facts

    4697 shares
    Share 1879 Tweet 1174
  • Husband-Wife Take Oath as High Court Judge

    3270 shares
    Share 1308 Tweet 818
Law Trend

Rabhyaa Foundation has started this platform on values enshrined in the Preamble of the Constitution of India. The object of this platform is to create informed citizens with recent legal updates, Judgments, Legislations of Parliament and State Legislatures, and views of experts in the field of law, in plain and pointed language, for the intellectual development of citizens.
Our tag line “The Line of Law” guides that this......
Read More

Follow Us On Social Media

Subscribe to our News Letter

Sign Up for weekly newsletter to get the latest news, Updates and amazing offers delivered directly in to your inbox.

Categories

  • Trending Stories
  • Court Updates
  • Columns
  • Bare Acts and Rules
  • Online Internship
  • About Us
  • Privacy Policy
  • Terms of use
  • Contact Us

© 2020 Law Trends| All Right Reserved | Designed ByAaratechnologies Pvt Ltd

No Result
View All Result
  • Home
  • About Us
  • Trending Stories
  • Court Updates
  • Judgements
  • Law Trend – हिन्दी
  • Bare Acts and Rules
    • Central
    • State
      • Uttar Pradesh Acts
      • Uttar Pradesh Rules
      • Uttrakhand
      • DELHI
  • Webinar/Videos
  • Columns
  • Online Internship
  • More
    • Humour
    • Submit Judgment/Order/Posts
    • Quotes
    • Legal Dictionary
    • Courts Weblink
  • Android App
  • IOS APP

© 2020 Law Trends| All Right Reserved | Designed ByAaratechnologies Pvt Ltd

Welcome Back!

Login to your account below

Forgotten Password?

Create New Account!

Fill the forms bellow to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In