The XYZ Act contains several provisions relating to filing of documents and communication with authorities. Section 8 of the Act states that…

The issue in the given case relates to the correct interpretation of statutory provisions. The applicable principle is that a statute must be read as a whole, and not in isolation. It is an elementary rule of interpretation that all provisions of a statute must be construed together to ascertain the true meaning and intent of the legislature. No single section should be interpreted independently if other related provisions exist. The words of each provision should be interpreted in a manner that brings them into harmony with the other provisions of the Act, provided such interpretation does not distort their natural meaning. In the present case, although Section 8 uses general words stating that "documents may be submitted to the authority,” Sections 15 and 22 clearly prescribe that such documents are to be submitted in electronic form and through an online portal. These provisions indicate a specific mode and manner of submission. Applying the principle of reading the statute as a whole, Section 8 cannot be interpreted in isolation. The general expression "documents may be submitted” must be read subject to the specific provisions contained in Sections 15 and 22. Further, one of the safest guides to interpretation is to examine similar expressions used elsewhere in the same statute. Since multiple provisions impose a consistent requirement of electronic filing, it can be inferred that the legislature intended to restrict the mode of submission accordingly. Therefore, the general words in Section 8 must be read with such limitation. Accordingly, the submission of documents in physical form by the company is not valid, and the authority is justified in rejecting the same. Section 8 must be read in conjunction with Sections 15 and 22, and documents are required to be submitted only in electronic form.