Write short note on: (i) Provisio (ii) Explanation, with reference to interpretation of Statutes, Deeds and Documents.

CA Intermediate · Corporate and Other Laws · MTP · September 2024
Write short note on: (i) Provisio (ii) Explanation, with reference to interpretation of Statutes, Deeds and Documents.

Suggested Answer and Working Notes:

(i) Proviso: The normal function of a proviso is to except something out of the enactment or to qualify something stated in the enactment which would be within its purview if the proviso were not there. The effect of the proviso is to qualify the preceding enactment which is expressed in terms which are too general. As a general rule, a proviso is added to an enactment to qualify or create an exception to what is in the enactment. Ordinarily a proviso is not interpreted as stating a general rule. It is a cardinal rule of interpretation that a proviso to a particular provision of a statute only embraces the field which is covered by the main provision. (ii) Explanation: An Explanation is at times appended to a section to explain the meaning of the text of the section. An Explanation may be added to include something within the section or to exclude something from it. An Explanation should normally be so read as to harmonise with and clear up any ambiguity in the main section. It should not be so construed as to widen the ambit of the section. The meaning to be given to an explanation will really depend upon its terms and not on any theory of its purpose.

Topics: Interpretation of Statutes

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