Report No. 60

5.5. Opposite view.-

As against this, there are cases holding that a marginal note cannot be referred to for the purpose of construing a statute,1 or that they cannot control the meaning of a section.2

1. Commissioner of Income-tax v. Ahmedbhai Umarbhai & Co., 1950 SCR 335 (353): AIR 1950 SC 134 (141).

2. Nallnakhva Bysack v. Shyamsunder Haldar, 1953 SCR 533 (538): AIR 1953 SC 148 (150).