Introduction The main aim and object of interpretation is to discover the true intention and object of the Legislature in drafting the statutes, where the language of the statutes is not clear or the words used therein are ambiguous, uncertain and complex, the courts are applying the rules of interpretation. This does not apply where the language is plain, simple and does not admit any uncertainty about its meaning. Literally it is correct to say that interpretation leads only to find out the true meaning of words used by the Legislature. But the question is, does this literal or strict construction mean to interpret the law in such a way as it may lead to any unintended absurd results? Certainly this may not be the intention of the Legislature. However, the observation which had been recognised by the Supreme Court in the well known case of Commr. of I.-T., Bombay City v. Elphinston Spg. & Wvg. Mills Co. Ltd., AIR 1961 SC 1016, where the strict inter ....