Does an explanation added to a section widen the ambit of a section?

CA Intermediate · Corporate and Other Laws · MTP · May 2025
Does an explanation added to a section widen the ambit of a section?

Suggested Answer and Working Notes:

Sometimes an explanation is added to a section of an Act for the purpose of explaining the main provisions contained in that section. If there is some ambiguity in the provisions of the main section, the explanation is inserted to harmonise and clear up the ambiguity in the main section. Something may be added to or something may be excluded from the main provision by insertion of an explanation. But the explanation should not be construed to widen the ambit of the section.

Topics: Interpretation of Statutes

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