Note-
These are not the complete answers. I have given the essential points that your answer must
constitute. Any case laws apart from the ones discussed in class can be used as well (as long as
they are relevant). Write the answers in the regular pattern you have been following to answer
problem based questions. If you are unaware of the exact case law, use words like “in a landmark
case/ well-known judgment” but do not write wrong/made up case names. A particular answer
might include multiple facets so do not stick to one single approach. (eg- literal rule cases can be
used and discussed for interpretation of taxing statutes).
IOS Problem Questions:
1. B abused A by using unparliamentarily words against him. A angered by this hit B on his head.
B fell unconscious and was taken to the hospital, where he was declared brought dead. A was
charged with the commission of a crime under Indian penal code. But A denied the criminal
liability holding that he exercised his right of self defense and the death was an accident.
Whether A is guilty of crime? Decide with appropriate rule of interpretation.
●Literal rule- ‘anything said or done in the parliament’- will there be immunity- meaning of
‘anything’
●Penal statute- when meaning is ambiguous – select meaning which is beneficial to the
accused.
2. Prakash Ayurvedic Bhavan manufactures medicinal preparation for the internal and external
use of human being. For the manufacture of medicine, many ingredients are being used and
liquor is one amongst them. The excise commissioner sought to impose excise duty on the
liquor quantum used for the medicinal preparation. This was objected by the Bhavan on the
ground that it is medicine and not alcohol that they manufacture and sell. Decide by applying
suitable rule of interpretation. Whether imposition of excise duty is justified ?
●Interpretation of taxing statutes- strict construction/literal rule
●Charging section must be construed strictly
●Tax can be imposed by authority of law- no implication or analogy is allowed
●You can justify either way as long as you give reasons
3. AccordingtoKarnatakaElectricityAct,1948,theElectricity Board is empowered to fix electricity
tariff depending upon nature of supply, geographic location, purpose of supply and others.How
to interpret the word ‘Others’ in this case ? Decide with suitable rule of interpretation.
●Interpretation of taxing statutes- strict construction/literal rule
●Others- ejusdem generis but not a broad definition because of the nature of the
statute.
●You can justify either way as long as you give reasons
4. Industrial Disputes Act provides that a party cannot be represented by a legal practitioner
before labour court, tribunal or national tribunal where as Advocates Act conifers right to
practice on every advice before any authority. How to resolve the class? Decide with the help
of suitable rule of interpretation.
●Rule of harmonious construction
●Explain the rule and relevant case laws
