Report No. 86
1.3. Act not concerned with technicalities.-
But the fact that the Act belongs to the field of adjective law does not mean that it is concerned only with technicalities. In the course of the determination of issues arising under various provisions of the Act, difficult questions of distributive justice very often fall to be considered. An apparently simple provision-such as is contained in section 4 which, inter (ilia, empowers the Court to determine the valuation of a share in certain situations-might involve a balancing of various factors which are not necessarily of a legal character but which pertain to certain economic facts, conduct of parties and many other matters. The Act is a part of the adjective law only in the sense that it primarily operates at the stage of litigation and its provisions are mainly concerned with the process of litigation. But its importance far transcends the mere niceties of litigation.
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