AIR 1958 SUPREME COURT 341 ::1958 MPLJ 775 ::1958 SCJ 604 ::1958 SCR 1102

Supreme Court Of India

18th December 1957.

Hon'ble Judge(s): N. H. Bhagwati, B. P. Sinha, S. Jafer Imam, J. L. Kapur, P. B. Gajendragadkar , JJJ

(A) Interpretation of Statutes , — Taxing statute - Two interpretations possible - Interpretation should be in favour of citizen. Stamp Act (2 of 1899) , Preamble— If in construing a taxing statute, there are two interpretations possible, then effect is to be given to the one that favours the citizen and not the one that imposes a burden on him.(Para 5) Anno : AIR Com. Stamp Act, Preamble N. 16. (B) Precedents - Interpretation on words of statute not acquiesced in for long time - Decisions not unanimous - There is no question of sanction of continued decisions. Civil P.C. (5 of 1908) , Preamble— The argument that in accordance with the current authority of the different courts of India, a different interpretation should not be placed on the words of the section is of little avail in a case where the decision has not been acquiesced in for long or the authorities are not absolutely unanimous and moreover it is not a case of disturbing the course of construction which has continued unchallenged for such a length of time as to acquire the sanction of continued decisions over a very long period and in such a case therefore there is no principle which will preclude the Supreme Court from correcting the error.(Para 19)....