Report No. 60
5.12. Recommendation as to headings.-
Similar controversy is likely to arise in our courts and a specific provision is desirable. We, therefore, recommend insertion of the following new section:-
Section 5B (New)
Headings part of enactments.-The headings of the Parts or Chapters into which any Central Act or Regulation is divided shall be deemed to be part of the Act or Regulation, as the case may be.