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Report No. 49

12. Rules as to interpretation of legislative entries.-

Of the rules which apply to the interpretation of the legislative entries, it is relevant to draw attention to the rule of pith and substance;1 to the rule that each entry is to be interpreted liberally;2 and to the rule that a power to make law conferred by an entry includes all incidental and ancillary powers.

1. Para. 10, supra.

2. (a) Baldev Singh v. C.I.T., AIR 1961 SC 136; (b) Balaji v. I.T.O., AIR 1962 SC 123.

The Proposal for inclusion of Agricultural Income in the Total Income for the purpose of determining the Rat of Tax under the Income-Tax Act, 1961 Back

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