Whether Illustrations will have effect of modifying the language of the section in connection with Interpretation of Statutes? Explain with the help…

Illustrations cannot have the effect of modifying the language of the Section and can neither curtail nor expand the ambit of the Section Many Sections of an Act have illustrations appended to them. These illustrations follow the text of the sections and, therefore, do not form a part of the sections. However, illustrations do form a part of the statute and are considered to be of relevance and value in construing the text of the sections. However, illustrations cannot have the effect of modifying the language of the section and can neither curtail nor expand the ambit of the section. Example: Section 73 of the Indian Contract Act, 1872 does not permit the award of interest as damages for mere detention of debt. Here, the Privy Council rejected the argument that illustration given in the Act can be used for arriving at a contrary result. It was observed that an illustration cannot have the effect of modifying the language of the section which alone forms the enactment.