CENTRAL UNIVERSITY OF SOUTH BIHAR

SCHOOL OF LAW AND GOVERNANCE

TOPIC- INTERNAL AID OF INTERPRETATION: AN ANALYSIS

UNDER THE SUPERVISION OF: Dr. Avinash Kumar

(LAW OF INTERPRETATION)

Submitted by: PUSHPANJALI KUMARI

B.A. LLB (7TH SEM.)

CUSB1513125032

2015-2020

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 ACKNOWLEDGEMENT
It is a great pleasure for me to present the final draft of the project topic. I
am very much obliged to my revered teacher Dr. Avinash Kumar Das
(Assistant Professor) of Central University of South Bihar, Gaya who has
given me a task to complete the project work. I am very much helped by
him regarding the formation of this final project.
I express my heartfelt indebtedness to Dr. Avinash Kumar Das who
showed me the path and helped me to understand the project topic. It was
not possible for me to make the final project if I was not being helped by
him. He acted as my mentor and also a guide to help me to understand the
whole of the provision and provided me with the proper synopsis of the
project work.
I would like to express my gratitude towards my parents for their kind co-
operation and encouragement which help me in completion of this final
draft.
I would like to express my special gratitude and thanks to the
computer lab assistant who provided me all the facilities regarding the
conditioned computer with a good wi-fi net.
My thanks and appreciations also go to my colleague in developing
the project and people who have willingly helped me out with their
abilities.

Thanks

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PREFACE:

Laws enacted by legislature s are interpreted by judiciary. Enacted

Laws, especially the modern acts and rules are drafted by legal experts
and it leaves the room for judiciary for interpretation or construction.
There in resolving the ambiguities and conflicts, aids are very helpful to
the court. They provide assistance to court to resolve the conflict.
Internal aid provides assistance to the court from within the statute.
Court can take the reference from act itself to construe a provision or
interpret an enactment. A statute is referred itself to construe any
provisions of it.

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 INDEX

Sr. no. CONTENTS Pg no.

01. Introduction 05
02. When aids to construction can be 05
legitimately invoked
03. Kinds of aid to construction 06
04. Internal Aid
I. Tittle 07-08
II. Preamble 09-10
III. Definition 10-12
IV. Heading 13-14
V. Marginal Notes 14-15
VI. Punctuation marks 16
VII. Illustrations 17
VIII. Proviso 18
IX. Explanations 19-20
X. Exceptions and saving clause 21
XI. Schedules 21
05. Conclusion 21

06. Bibiliography 22

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INTRODUCTION
The dictionary meaning of the term "aid" is help or assistance. The expression "aid to
construction" would mean the help or assistance sought by the courts for construction of an
ambiguous word. The prime object of interpretation is to draw true intention of Legislature
from the words itself employed in the language of a provision. But where the words suffer
from ambiguity, it is necessary to remove the same by construing it, so that legislative intent
can be given effect to. When a word used by the Legislature in a statutory provision bears
more than one meaning, it is to be determined which of those meanings is true one in the
context. For arriving at the true sense of such ambiguous word, the courts may examine each
meaning given out by that word and finally adopt that meaning which is in tune with the
legislative intent. In this process, for ascertaining correct meaning of an ambiguous word, the
courts may seek necessary help from the text of the same statute or may refer to some other
statute or document or the facts leading to enactment. Such assistance is
known as "aid to construction".

WHEN AIDS TO CONSTRUCTION CAN BE LEGITIMATELY INVOKED:

The aid to construction cannot be called upon at any time. It is only under specific
circumstances that they can be lawfully invoked. These circumstances are the same which
necessitate the process of interpretation. Supreme Court has held in number of cases that if
the words are clear, plain and precise and are susceptible to only one meaning, then that
meaning should be applied and there is no question of interpretation. However, where a
particular word carries more than one meaning thereby rendering the language open to
alternative constructions, the courts shall have to decide what meaning should be assigned to
the particular word and which interpretation of the statutory provision should prevail. For this
purpose, the words and the language is required to be construed for ascertaining the true
legislative intent. Whenever the words are required to be construed for the reason of
uncertainty in meaning, the aids to construction can be called upon. Therefore, the
circumstances in which invocation of aids to construction is permitted are as under:

(a) Where the words used in the language bear more than one meaning.

(b) Where there is uncertainty about the meaning of a word.

(c) Where it is not clear as to which meaning a particular word should be assigned With
reference to the assembly of words used in a provision.

(d) Where due to several meanings of a word, the language of a provision can be reasonably
understood in different senses.

(e) Where more than one distinct constructions of the language are possible and it is to be

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determined that out of many which one should be upheld.

(f) Where the results drawn by assigning plain, ordinary and natural meaning to the words,
are unintended and absurd.

(g) Where, by assigning plain meaning to the words, the inferences are undesirably against
the policy or object of the statute.

(h) Where the natural and ordinary meaning fails to effectuate the legislative intent or
obstructs advancement of object of the statute or frustrates the very purpose of the
enactment1.

In State of Maharashtra v. Marwanjee F Desai, the Supreme Court held that true intent of
the Legislature shall have to be gathered and deciphered in its proper spirit having due regard
to the language used therein. Statement of objects and reasons is undoubtedly an aid to
construction but that by itself cannot be termed to be and by itself cannot be interpreted. It is
a useful guide but the interpretations and the intent shall have to be gathered from the entirety
of the statute and when the language of the sections providing an appeal to a forum is clear
and categorical, no external aid is permissible in interpretation of the same.

KINDS OF AIDS TO CONSTRUCTION

As discussed above, the aid or assistance for construing a statutory provision can be taken
broadly from two sources:
Firstly, from the same statute book and secondly, from any outside source like other statutes
or documents etc. In the former case, for the purpose of ascertaining the true
sense of an ambiguous word, the courts seek assistance from various parts of the same statute
book such as its title, preamble, heading, definition clause, proviso, explanation etc. The
courts do not look for anything outside that enactment and confine themselves to the same
statute book, the provision of which is being construed. Since the assistance is sought
internally i.e., from within four corners of the same statute, such aids are known as “Internal
Aids to Construction". However, if the ambiguity is not resolved by resorting to internal
aids, the courts may, in their quest to interpret a provision, step out of the statute book and
consult other laws on the subject or other relevant documents to throw light on the correct
meaning of an ambiguous word. Since this assistance is sought from outside sources, it is
called “External Aids to Construction”.

1
“Singh Avatar & Kaur Harpreet”, Introduction to Interpretation of Statutes, Lexis Nexis, 4 th Edition 2016,
(Pg no-75)

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INTERNAL AIDS TO CONSTRUCTION:
It means those aids present in the statute itself. They are present in the statute itself. They are
to be referred from within the statutes itself. Each and every part of statute helps in
interpretation. That is what internal aid is part of statutes. We need not to go beyond the act.
Part of statute have some intention and meaning and have some bearing upon the statutes.

Besides its various sections, a statute has many other parts, such as the short tittle, long tittle,
preamble, marginal notes, headings, definition or interpretation clause, proviso, illustrations,
exceptions and saving clause, explanations, schedules and punctuations. It is important to
know that these parts can be of any help to the courts in the interpretation of section. The
question is whether they can act as internal aids to interpretation.

I. TITTLE:
Title is an important part of the statute. It is given on the top of the statute book. Earlier, title
was not considered to be a part of enactment and as such it was not utilized for the purposes
of interpretation, but now the situation has changed. JUSTICE S.R. DAS observed, that it is
now well settled law that the title of a statute is an important part of the Act and may be
referred to for the purpose of ascertaining its general scope and of throwing light on its
construction, although it cannot override the clear meaning of an enactment. Yet, the true
nature of law is to be determined by its substance and not alone by the name or title given to
it. In construing a statute, guidance may be taken from its title but it can neither be used to
narrow down or restrict the plain meaning nor can be granted overriding
effect on clear meaning of an enactment. There are two kinds of titles in most of the statutes,
viz.,"Short title" and "Long title"2.

Short Tittle:
Short title may be considered to be a nick name. According to LORD THERING, every Act
of Parliament should have a short title ending with the ear in which it has been passed. For
example, "The Code of Criminal Procedure, 1973" and "The Code of Civil Procedure, 1908”
are short titles of these Acts. The short title is always given on the top of the statute book. An
Act or Regulation may be cited by reference to its short title. The object of short title is
identification and not description. Like from the short title of "The Consumer Protection Act,
1986", one can identify that this is an Act relating protection of consumer rights. Similarly,
"Indian Contract Act, 1872". Even though it is part of statute, it has no role to play while
interpreting a provision. Neither can it extend nor can it delimit the clear meaning of
particular provision.
Long Tittle:
An Act is mentioned in the statute book in small letters
below its short title and before its preamble. The long title generally starts with the words
"An Act ......... ". For example, the long title of the Code of Criminal Procedure, 1973 is "An
Act to consolidate and amend the law relating to criminal procedure". The Supreme Court
Advocates (Practice in High Courts) Act, 1951 bears long title "An Act to authorize
Advocates of Supreme Court to practice as of right in any High Court". The long title of

2
“Bhattacharya T”, The Interpretation of Statutes, Central Law Agency, 10 th Edition 2017, (Pg no-196)

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Consumer Protection Act, 1986 is "An Act to provide for better protection of the interests of
consumers and for that purpose to make provision for the establishment of Consumer
Councils and other authorities for the settlement of consumer disputes and for matters
connected therewith". The long title of the Code of Civil Procedure, 1908 is "An Act to
consolidate and amend law relating to the procedure of courts of civil judicature". As may be
seen from above examples, the long title gives a general description of the object of the Act
and as such, the policy and purpose of a given Act may be derived from its long title.
Therefore the long title may be legitimately pressed into service for effective guidance in
resolving the ambiguity in a statute. In the past, long title was not considered to be a part of
statute and therefore was not put in category of internal aids to construction but now it is a
part of Act and admissible as an aid to its construction. Long title alone or in combination
with preamble is a good guide regarding objects, scope or purpose of the Act. According to
DONOVAN, J.,
"The long title is a legitimate aid to construction. Where something is doubtful or ambiguous,
long title may be looked into to resolve that ambiguity or doubt but in
absence of doubt or ambiguity, the meaning of a statute cannot be narrowed down or
restricted by reference to long title"3.

Kedarnath v. State of West Bengal4

Section 4 of West Bengal Criminal Law Amendment (Special Courts) Act, 1949 was in
question which gave power to the State Government to decide which particular case should
go for reference to special courts and be tried by special procedure. This Act Was challenged
before the Supreme Court on the ground that it violated Article 14 of Constitution of India.
The long title of the Act stated "An Act to provide for a more speedy trial and more effective
punishment of certain offences". In view of the long title, Supreme Court held that the Act
was meant to give discretion to the State Government as to which offence deserved to be tried
by special courts under special procedure and therefore ‘contention that Act was violative of
Article 14 was rejected.

Limitations of Title as Internal Aid to Construction

(a) Title has no role to play where the words employed in the language are plain and precise
and bear only one meaning.
(b) Title can be called in aid only when there is an ambiguity in the language giving rise to
alternative constructions.
(c) Title cannot be used to narrow down or restrict the plain meaning of the language of the
statute.
(d) Title cannot prevail over the clear meaning of an enactment.
(e) True nature of mandate of law has to be determined by its substance and not by title.

3
“Mathur D.N.”, Interpretation of Statutes, Central Law Publications, 5th edition 2016 (Pg no-268)
4
AIR 1953 SC 404

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 II. PREAMBLE:
Preamble is a statement given in the statutes in the beginning. It is a part of the Act and sets
out its scope, object and purpose. It provides a summary of the statute. It reflects the gist of
law. It is an expression of intention of Legislature in bringing out the enactment. It conveys
the main objectives which the legislation is intended to achieve. It is a sort of introduction to
the statute. For example, the preamble to Constitution of India declares "We the people of
India having solemnly resolved to constitute India into a sovereign, socialist, secular
democratic, republic, and to secure to all its citizens Justice-social, economic and political,
Liberty of thought, expression, belief, faith and worship, Equality of status and Opportunity
and to promote among them all Fraternity assuring dignity of the individual and the unity and
integrity of the nation". This preamble itself reveals What the Constitution is directed to,
what is the target to be achieved, and what is the goal strived for. Preamble is said to be a key
to open the mind of Legislature and as such, it is admissible aid to construction of an
ambiguous provision. However, Supreme Court has brought out the same principle in regard
to use of preamble as internal aid to construction. It says that when the language of an Act is
clear, the preamble must be disregarded but where object or meaning of the enactment is not
clear, the preamble may be resorted to explain it. In view of this, one cannot start with
preamble for construing the provisions of the Act but one can always refer to the preamble to
explain the ambiguous language of the Act.
According to LORD NORMAND, there may be no exact correspondence between preamble
and enactment and the enactment may go beyond or it may fall short of, it is the indications
that may be gathered from preamble.
Preamble is a good means to find out the meaning of words used in an enactment. It is the
key to understanding the enactment in accordance with the legislative intent.
In re Kerala Education Bill, 19575, it was observed that the policy and purpose of the Act
can be legitimately derived from its preamble.
In Global Energy Ltd. v. Central Electricity Regulatory Commission6, it
was held that the object of legislation should be read in the context of the Preamble.
In Thangal Kunju Musaliar v. Venkatachalam7, it was held by the
Supreme Court that preamble can be used to know the aims and objects of the legislation.
In Sita Devi v. State of Bihar8, it was held that preamble can be used as an aid and in
construing a provision, when the provision is ambiguous.
In Lucknow Development Authority v. M.K. Gupta9, the Supreme Court observed that
although preamble can be a useful assistance to ascertain legislative intent, but it cannot be
used to control or qualify the precise and unambiguous language of enactment.
In Maharashtra Land Development Corporation v. State of Maharashtra, it was held
that Preamble of the Act is a guiding light to its interpretation.

5
AIR 1958 SC 956
6
(2009) 15 SCC 570
7
AIR 1956 SC 456
8
AIR 1984 SC 787
9
(2010) 11 Scale675

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Limitations of Preamble as Internal Aid to Construction
(a) Preamble cannot be pressed into service as long as the words are clear and precise and are
susceptible to only one meaning.
(b) Preamble can be resorted to only when the language of a provision is reasonably capable
of alternative constructions.
(c) Preamble cannot either restrict or extend the meaning and scope of the words used in the
enacting part.
(d) Preamble can only indicate in a general way the content and colour of an enactment but
cannot override the enacting provisions in the Act.
(e) In case of conflict between preamble and a section, the preamble would succumb and
section shall prevail.
(f) If the provisions contained in a statute do not accord with the preamble, then those
provisions cannot be invalidated on this ground.
(g) Preamble cannot be used to control or qualify the clear and precise language of
enactment.
(h) Preamble cannot be regarded as source of any substantive power or of any prohibition or
limitation.

III. DEFINITION OR INTERPRETATION CLAUSE:

Most of the modern statutes contain definitions in the beginning. For example, Section 2 (3)
of the Code of Civil Procedure, 1908 provides definition of "Decree holder" and lays down
that ”Decree holder means any person in whose favour a decree has been passed or an order
capable of execution has been made”. The definition provides the meaning of the words used
in the statute so as to avoid any uncertainty of the meaning of that word. In fact, definition
settles the meaning of a particular word. A word which is defined in the Act shall bear the
meaning according to its definition and shall be assigned same meaning everywhere it
appears in that enactment if context remains the same. Since definition helps in interpreting a
particular word, it is also used as interpretation clause. The object of definition or
interpretation clause is to make clear the meaning and scope of words used. It is common
practice of Legislature to define the words used in the statute and provide interpretation
clause also in the statute. The best guide is the definition of that word as given in the statute
itself. The courts must look into the interpretation clause first for construction of words used.
The definition therefore serves dual purpose. Firstly, it provides the meaning of the word
used in the body of statute and secondly it helps in avoiding the Situation in which the
detailed meaning of the word is required to be given at every place where such word is used.

Indian City Properties Ltd. v. Municipal Commissioner of Greater Bombay 10

Section 299 (i) of Bombay Municipal Corporation Act, 1888 was construed which deals with
acquisition of open land or lands occupied by platforms etc. within the regular line of a street.
While giving meaning to the word "building" occurring in the language of this section,
Supreme Court applied the definition of the word "building“ provided in Section 3 (s) of
Bombay Municipal Corporation Act, 1888. It was observed that definition will apply unless
excluded expressly or by necessary implication. The onus is on the person alleging such
exclusion. The definition itself is in terms an inclusive one and is therefore to be widely

10
AIR 1985 SC 76

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construed.

Kinds of definitions:
The language of a definition may either employ the word "means" or
the word "includes" or permutations thereof. This is the basis of classification of definitions.
Basically the definitions are categorized in two kinds. First, in which the word "means" is
used. They are called Restrictive or Exhaustive definitions. Second, in which the word
"includes" is used. They are called Inclusive or Extensive definitions.

Restrictive or Exhaustive definition

The definition in which the word "means" is used is known as restrictive or exhaustive
definition. It is called restrictive since it does not admit of anything more than what has been
spelled therein. It is called exhaustive because of its comprehensive nature. It covers all the
possibilities as to meaning of a particular word and leaves no scope of any further addition.

For example, the definition of "India" provided in Section 3 of the Indian Evidence Act, 1872
reads "India means the territory of India excluding the State of Jammu and Kashmir". To cite
another example, the definition of "deficiency" provided in Section 2 (g) of Consumer
Protection Act, 1986 reads "deficiency means any fault, imperfection, shortcoming or
inadequacy in the quality, nature and manner of performance which is required to be
maintained by or under any law for the time being in force or has been undertaken to be
performed by a person in pursuance of a contract or otherwise in relation to any service".
The use of word "means" indicates that definition is a hard and fast definition and no other
meaning can be assigned to the expression than is put down in the definition.

In Bhuwalka Steel Industries Ltd. v. Bombay Iron and Steel Labour Board 11, the Apex
Court held that use of word "means" in definition clause rules aside any meaning other than
that dependent upon plain and unambiguous language of the provision.

In Hamdard (Wakf) Laboratories v. Dy. Labour Commissioner12, the Apex Court

observed that use of word "means" implies that definition is exhaustive.

In Bharat Coop. Bank (Mumbai) Ltd. v. Coop. Bank Employees Union 13, the Apex Court
held that when in the definition clause given in any statute, the word "means" is used, what
follows is intended to speak exhaustively. When the word "means" is used in the definition, it
is "hard and fast" definition and no meaning other than that which is put in the definition can
be assigned to the same.

Inclusive or Extensive definition

The definition in which the word "includes" is used is known as inclusive or extensive
definition. It is called inclusive because it embraces certain facets of the meaning of the word
defined leaving others open. It is called extensive because of possibility of extension or
expansion or enlargement of meaning of the defined word. The meaning is not limited to

11
(2010) 2 SCC 273
12
(2007) 5 SCC 281
13
(2007) 4 SCC 685

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what is provided but is capable of wider connotation. The things of same genus or kind can
be added in the enumerations already provided in such definition.
For example, the definition of "Court" provided in Section 3 of the Indian Evidence Act,
1872 reads "Court includes all Judges and Magistrates, and all persons, except arbitrators,
legally authorized to take evidence". To cite another example, Section 2 (p) of the Code of
Criminal Procedure, 1973 reads "Place includes a house, building, tent, vehicle and vessel14".

In Ramala Sahkari Chirti Mills Ltd. v. Commissioner Central Excise, it was held that
generally the word "include" should be given a Wide interpretation as by employing the said
word, the legislature intends to bring in, by legal fiction, something within the accepted
connotation of the Substantive part.
In Ramanlal Bhailal Patel v. State of Gujarat, it was held that where a definition uses the
word "includes", as contrasted from "means", the word defined not only bears its ordinary,
popular and natural meaning, but in addition also bears the extended statutory meaning.

In Hamdard (Wakf) Laboratories v. Dy. Labour Commissioner, the Apex Court observed
that use of word "includes" implies that definition is extensive.

Effect of Use of Words "Deemed to Include" on Scope of Definition

Sometimes a definition section is worded in form "is deemed to include". For example, the
definition given in Section 2 (19) of the Code of Civil Procedure, 1908 says "Share in a
Corporation shall be deemed to include stock, debenture stock, debentures or bonds". Such
definition is an inclusive or extensive definition. This form is used to bring in, by legal
fiction, something within a defined word which according to its ordinary meaning is not
included within it. The object behind use of words "is deemed to include" is that the things
which would otherwise not have been covered under the defined term due to their ordinary
meaning, are brought within the ambit and scope of such term. Such indicates legal fiction.

14
“Mathur D.N.”, Interpretation of Statutes, Central Law Publications, 5th edition 2016 (Pg no-271)

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IV. HEADINGS:
In all modern statutes, generally headings are attached to almost each section, just preceding
the provisions. For example, the heading of Section 437 of the Code of Criminal Procedure,
1973 is "When bail may be taken in case of non-bailable offence". Headings are not passed
by Legislature but they are subsequently inserted after the Bill has become law. Headings are
of two kinds, one those which are prefixed to a section and the other which are prefixed to a
group or set of sections. Headings can be called in aid while construing a section but the
importance attached to headings as internal aid to construction has been differently described
by two groups of thought. One group says that heading is to be regarded as preamble to the
provisions following them and providing key to interpretation of clauses arranged under it.
But other group says that headings can only be taken when enacting words are ambiguous.

LORD UPJOHN says that the court, while construing the Act, must read the cross headings
as well as body of the Act and that will always be a useful pointer as to intention of
parliament.

According to LORD HODSON, the construction of relevant section ought not to be

governed ultimately by consideration of cross headings, even though some attention may be
paid to them.

In N.C. Dhoundial v. Union of India15, it was held that "Heading" can be relied upon to
clear the doubt or ambiguity in the interpretation of the provision and to discern the
legislative intent.

In Frick India Ltd. v. Union of India16, it was observed by the Supreme

Court that the headings prefixed to sections cannot control the plain words of the prov1s1on,
they cannot also be referred to for the purpose of construing revision when words used are
clear and unambiguous, they cannot be god for cutting down plain meaning of the words in a
provision. Only in case of ambiguity, the heading or sub-heading may be referred to as an aid
in construing the provision but application of clear words used in provision cannot be
curtailed by headings.

In Guntaiah v. Hambazmma17, Rule 43-G of Karnataka Land Revenue (amendment) Rules,

1960 was in question. It was held that in the title to this rule, it is stated that the grants of
lands under preceding rules shall be subjected to the following conditions. This title to the
rules as such cannot be taken as the key words to interpret Rule 43-G. They have got the
effect of only marginal notes. The marginal notes are not considered as legitimate aid to
construction of any section or rule.
In the light of above discussions, it can be said that the "Headings" can be validly referred to
determine the sense of any doubtful word used in the language of a provision to which that
particular heading is given, but with the restriction that heading cannot control the plain
meaning of the language of the provision.

15
(2004) 2 SCC 579
16
AIR 1990 SC 689
17
(2005) 6 SCC 228

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Limitations of Headings as Internal Aid to Construction
(a) Headings cannot be called in aid if the words are precise and unambiguous and capable of
bearing only one meaning.
(b) Headings can be legitimately referred to only when the language of a provision is open to
more than one construction due to uncertain meaning of the words used therein.
(c) Headings can neither cut down nor extend the plain meaning and scope of the words used
in the enacting part.
(d) Headings cannot control the clear and plain meaning of the words of an enactment.

(e) The heading of one section or one group sections cannot be used to interpret another
section or another group of sections.

V. MARGINAL NOTES:
Marginal notes are those notes which are printed on the side of a section, generally in a fine
or small print. These notes summarize the effect of the section. In the past, the marginal notes
were also referred to as aid to construction, but now, as per majority opinion, they are not
considered to be helpful. The reason is that in most of the cases the marginal notes are
inserted by draftsmen and not by Legislators and not even under the instructions of
Legislature. In other words, marginal notes are not enacted part of the statute and are mostly
subsequently inserted to summarize the section and as such, they do not carry authority of
law for interpreting any statutory provision.
According to LORD REID, marginal notes cannot be used as aid to construction. A side note
is a poor guide to the scope of a section for it can do no more than to indicate the main object
with which the section deals.
LORD UPJOHN observed that a side note is a very brief precise of the section and therefore
forms a most unsure guide to construction of enacting section.

In Balraj Kunwar v. Jagatpal Singh18, LORD MACNAGHTEN observed that marginal

notes to a section of an Act of Parliament cannot be referred to for the purposes of construing
the Act. The opinion that marginal notes can be used for interpretation had originated by
mistake and has been exploded long ago.
In Commissioner of Income Tax, Bombay v. Ahmedbhai Umarbhai and co., Bombay19
JUSTICE PATANJALI SHASTRI observed that marginal notes cannot be referred to for the
purpose of constructing the statute.
In Tara Prasad Singh v. Union of India20, it was held that marginal notes to a section of the
statute cannot take away the effect of the provisions.
In Nalinakhya Bysack v. Shyam Sunder Halder21, the Supreme Court held that marginal
notes cannot certainly control the meaning of the body of the section, if language employed
therein is clear.

18
ILR 26 All 393 PC
19
AIR 1950 SC 134
20
AIR 1980 SC 1682
21
AIR 1953 SC 148

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LORD REID said "In my view, side notes cannot be used as an aid to construction. They are
mere catch words and I have never heard ....... that an amendment to alter a side note could be
proposed in either House. So side notes cannot be said to be enacted in the same sense as the
long title or any part of the body of the Act."
In exceptional cases the Legislators themselves insert the marginal notes. The marginal notes
so inserted by the legislators are considered to be a part of enactment and can be legitimately
used as aid etc., construction of that section, in the margin of which they are printed 22.

In Bengal Immunity Co. Ltd. v. State of Bihar23, it was held that the marginal notes
appended to Article 286 of the Constitution of India are part of the Constitution because they
prima facie furnish some clue to the meaning and purpose of the Article.

Thus the marginal notes appended to Articles of Constitution have been held to constitute a
part of Constitution as passed by Constituent Assembly and therefore have been used in
construing the Articles of the Constitution.

Limitations of Marginal Notes as Internal Aid to Construction

(a) Marginal notes are very rarely used for interpretation as they are not considered to be a
good aid to construction.
(b) Only those marginal notes can be used for construing a provision which have been
inserted with assent of Legislature.
(c) Marginal notes cannot be resorted to for construing a provision if the words of that
provision are sufficiently clear, plain and precise and give out only one meaning.
(d) Marginal notes can be called in aid only when language suffers from ambiguity and more
than one construction is possible.
(e) Marginal notes cannot control the plain meaning of words of the enactment.
(f) Marginal notes can be used for interpretation of that section only to which they are
appended. In other words, the Marginal Notes of one section cannot be used to interpret
another section.
(g) Marginal notes cannot frustrate the effect of a clear provision.

22
“Mathur D.N.”, Interpretation of Statutes, Central Law Publications, 5th edition 2016 (Pg no-275)
23
AIR 1955 SC 661

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 VI. PUNCTUATION MARKS:
Punctuation is the system of using certain conventional marks, as periods, in writing or
printing. Punctuation marks mean the marks such as comma, full stop, colon, semi-colon etc.
The importance of punctuation marks in a language needs no description. If the punctuation
marks are ignored, it may render the language meaningless. If the placement of punctuation
marl; in a language is changed, the very meaning of the same set of words might get reversed.
For example, the expression "Work, not rest" gives out a meaning opposite to the expression
“Work not, rest” just because of peculiar placement of comma. Thus, the punctuation marks
throw some light on the' intended meaning of that provision. Considering the presumption
that the Legislature has used precise words and unambiguous language to express them, there
can be no doubt as to the position of punctuation marks in the language. As such, the
punctuation marks are to be carefully seen while construing a provision since they can
provide a good assistance in inferring the intention of Legislature

In Hanlon v. Law Secretary, LORD LOWRY made very interesting observation. He argued
that when the literate people like parliamentary draftsman, punctuate as they write, then why
should not other literate people like judges look to punctuation to interpret the meaning of
legislation Therefore, not to take account of punctuation, disregards this reality.

In Ashwini Kumar Ghose v. Arabinda Bose, JUSTICE MUKHERJEE observed that

punctuation is a minor element in construction of a statute and very little attention is paid to it
by English courts. When statute is carefully punctuated and there is doubt about its meaning,
weight should be given to punctuation. I need not deny that punctuation may have its uses in
some cases but it cannot certainly be regarded as controlling element and cannot be allowed
to control plain meaning of a text.
MAXWELL observed that punctuation has two consequences:
(a) A provision in a statute may be real as though the punctuation, which appears on the face
of the Act, were omitted.
(b) Where it is necessary to give to a provision, a particular construction which is at variance
With the way in which the section is punctuated, it may be read as though there were in fact
punctuation, where none appears on the face of Act. However some jurists have opined that
punctuation marks are of no use as internal aids to construction.

Limitations of Punctuation Marks as Internal Aid to Construction

(a) Some jurists have opined that punctuation marks are of no use as internal aids to
construction and it is an error to rely on punctuation marks in construing the Acts of
Legislature.
(b) Presence of comma or absence of comma must be disregarded if it is contrary to plain
intention of the statute.
(c) Punctuation marks can neither cut down nor extend the plain meaning and scope of the
words used in the enacting part24.

24
“R.D. Srivastava”, R.D. Srivastava, Central Law Publications, 2nd edition 2013 (Pg no.-115)

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VII. ILLUSTRATION:
Sometimes illustrations are appended to a section of the statute in order to explain the
provisions of law contained in that section.
For example, Section 7 of the Indian Evidence Act, 1872 provides "Facts which are the
occasion, cause or effect, immediate or otherwise, of relevant facts, or facts in issue, or which
constitute the state of things under Which they happened, or which afforded an opportunity
for their occurrence or transaction, are relevant".
The illustration (a) appended to this section says "The question is, whether A robbed B. The
facts, that shortly before robbery, B went to a fair with money in his possession, and that he
showed it, or mentioned the fact that he had it, to third persons is relevant". Similarly,
the illustration (b) appended to this section says "The question is, whether A murdered B.
Marks on ground, produced by a struggle at or near the place Where the murder was
committed, are relevant facts". It may be appreciated from above examples that the purpose
of illustration is to make the meaning of the section abundantly clear by giving examples.

As regards use of illustrations as internal aids to construction, they are considered to be good
and valid aids as they help to elucidate the principle of the section. However illustrations
cannot be used to defeat the provision or to modify the language of the section. This is
reflected by a legal maxim "Exampla illustrant, non-restringent legem" which means that
examples only illustrate but do not narrow the scope of a rule of law.

In Bengal Nagpur Railway Co. Ltd. v. Ruttanji Ramji25, it was held that illustration cannot
have the effect of modifying the language of the section. The illustration cannot either curtail
or expand the ambit of the section which alone forms an enactment.
Limitations of illustration as Internal Aid to Construction
(i) Illustrations are of little use for interpretation as they are not considered to be a part of the
statute.
(ii)Illustrations cannot be resorted to for construing a provision if the
words of that provision are sufficiently clear, plain and precise and give out only one
meaning.
(iii) Illustrations can be called in aid only when language is ambiguous and more than one
‘construction is possible.
(iv)Illustrations cannot control the plain meaning of words of the enactment.

(v) Illustrations cannot be used to curtail or expand the ambit of the section which alone
forms an enactment
(vi)Illustration cannot have the effect of modifying the language of the section.

(vii)Illustrations cannot frustrate the effect of a clear provision.

(viii)Illustrations cannot control the real context of the section and in

case of repugnancy between the illustration and section; it is the section that will prevail 26.

25
AIR 1949 PC 249
26
“Singh Avatar & Kaur Harpreet”, Introduction to Interpretation of Statutes, Lexis Nexis, 4th Edition 2016,
(Pg no-83)

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VIII. PROVISO:
In some sections of a statute, after the main provision is spelled out, a clause is added, with
the Opening words "provided that ...." For example, Section 23 of Consumer Protection Act
says "Any person aggrieved by an order by the National Commission in exercise of its
powers conferred by sub-clause (i) of Clause (a) of Section 21, may prefer an appeal against
such order to the Supreme Court within a period of thirty days from the date of order
: Provided that the Supreme Court may entertain an appeal after the expiry of the said period
of thirty days if it is satisfied that there was sufficient cause for not filing it within that
period." The part of the section commencing with the words “Provided that ... is called
Proviso.
A bare perusal of above example would show that the proviso attached to Section 23 of
Consumer Protection Act carves out some exception, to be acted upon fulfilment of certain
condition. Whereas the main section provides a limitation period of thirty days for preferring
an appeal to the Supreme Court against the order of the National Commission, the proviso
allows an extension of time subject to condition that Supreme Court is satisfied that there was
sufficient cause for not filing the appeal within that period. Therefore, a proviso creates an
exception to the main provision.

Real Nature and Function of Proviso

When a statute is framed in general terms, the limitations are recorded by use of proviso. A
proviso is a clause which is added to the statute to except something from enacting clause or
to limit its applicability. As such, the function of a proviso is to qualify something or to
exclude something from what is provided in the enactment which, but for proviso, would be
within the purview of the enactment. In other words, the intention with which a proviso is
added, is to carve out an exception to the main provision, thereby removing something from
its scope, which otherwise would have been included in the section.
The real nature and function of a proviso has been effectively laid down in following case
laws.
In Mullins v. Treasurer of Survey27, LUSH, J ., has observed that when one finds a proviso
to a section, natural presumption is that, but for proviso, the enacting part would have
included the subject matter of proviso. To explain this observation, had there been no proviso
attached to a section, the subject matter of proviso would have been presumed to have been
included within the scope of enacting part of the section.
In Madras and Southern Maharatta Rly. Co. Ltd. v. Bezwada Municipality28, LORD
MACMILLAN observed that proper function of a proviso is to except and to deal with a case
which would otherwise fall within the general language of the main enactment and its effect
is confined to that case.
Limitations of Proviso as Internal Aid to Construction
(i) Proviso is construed in relation to section to which it is appended.

(ii) Proviso attached to one section or sub-section cannot be used to qualify another section or
sub-section, nor it can be used to except anything from any other section.

In Union of India v. Dileep Kumar Singh29, it was held that though proviso does not travel
beyond provision to which it is appended, golden rule.

27
(1880) 5 QBD 170
28
AIR 1944 PC 71
29
(2015) 4 SCC 421

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IX.EXPLANATION
In some sections, explanation is appended after the statutory provisions. For example, Section
2 (j) of the Consumer Protection Act, 1986 provides the definition of "manufacturer" and lays
down "Manufacturer means a person who:
(i) makes or manufactures any goods or parts thereof; or
(ii) does not make or manufacture any goods but assembles parts thereof made or
manufactured by others and claims the end product to be goods manufactured by himself; or
(iii) puts or causes to be put his own mark on any goods made or manufactured by any other
manufacturer and claims such goods to be goods made or manufactured by himself.

Explanation.--Where a manufacturer: dispatches any goods or part thereof to any branch

office maintained by him, such branch office shall not be deemed to be the manufacturer even
though the parts so dispatched to it are assembled at such branch office and are sold or
distributed from such branch office". It may be noted from this citation that where a person
assembles the parts of goods made or manufactured by others and claims the end product to
be goods manufactured by himself, he is covered within the definition of manufacturer.
However, by way of explanation, it is made clear that a branch office maintained by a
manufacturer shall not fall within the scope of this definition even though parts are assembled
at such branch office.
Another example can be seen in Section 2 (d) of the Code of Criminal Procedure, 1973 which
defines the word "complaint". The language of this section lays down "Complaint means any
allegation made orally or in writing to a Magistrate, with a view to his taking action under
this code that some person, whether known or unknown, has committed an offence, but does
not include a police report.
Explanation.--A report made by a police officer in a case which discloses, after investigation,
the commission of a non-cognizable offence shall be deemed to be a complaint; and the
police officer by whom such report is made shall be deemed to be the complainant."

In this example, as per main provision, a police report is not included within the meaning of
the term complaint. But through the explanation, it is clarified that a police report relating to
commission of a non-cognizable offence shall be deemed to be a complaint.

The purpose of an explanation is to explain the meaning of words contained in the section
and to remove doubts. Explanation is added to a section to include something in the ambit of
main enactment or to exclude something from it.
In Bengal Immunity Co. v. State of Bihar30, it was held that the explanation is a part of the
section to which it is appended and the Whole lot should be read together to know the true
meaning of a provision.
In Vidushi Wires Pvt. Ltd. v. Union of India31, Bombay High Court has held that the
function of an explanation is to explain and not to enlarge or widen ambit of the section or
rule. An explanation should be read with a view to harmonize and clear up ambiguity to the
provisions of the section or rule. The explanation should be interpreted according to its own
terms having regard to its context and not to enlarge or widen the ambit of the section or rule.
The proper function of an explanation to a section or rule in the Act or Rules is to explain and
not to add or even alter. An explanation only explains. There can be more than one reason for

30
AIR 1955 SC 661

31
2003 (1) Mb LJ 1015

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a statutory explanation, e.g., to make clear what seems to be obscure; to make explicit that
which is implicit, to render patent and obvious that which is latent.

The object of the explanation to any statutory provision is:

(a) To explain the meaning and intendment of the Act.
(b) When there is any obscurity or vagueness in the main enactment, to clarify the same so as
to make it consistent with the dominant object which it seems to sub serve.
(c) To provide additional support to the dominant object of the Act in order to make it
meaningful and purposeful.
(d) An explanation cannot in any way interfere with or change the enactment or any part
thereof but where some gap is left which is relevant for the purpose of explanation in order to
suppress the mischief and advance the object of the Act it can help or assist the court in
interpreting the true purport and intendment of enactment.

Limitations of Explanation as Internal Aid to Construction

(i) Explanation cannot curtail or enlarge the scope of the section.
(ii) Explanation cannot control the plain meaning of words of the section.
(iii)Explanation cannot have the effect of modifying the language of
the section.
(iv)Explanation is meant to further explain the meaning of the provision and to remove the
doubts.
An explanation can be used for clarification of that section only to which it is appended 32.

32
“Singh Avatar & Kaur Harpreet”, Introduction to Interpretation of Statutes, Lexis Nexis, 4th Edition 2016,
(Pg no-85)

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XI. EXCEPTIONS AND SAVING CLAUSE:
Exceptions are generally added to an enactment with the purpose of exempting something
which would otherwise fall within the ambit of the main provision. For instance, as many as
five exceptions have been added to Section 300 of the Indian Penal Code which defines
murder. An exception affirms that the things not exempted are under the main provision.

Saving clauses are generally appended in cases of repeal and re-enactment of a statute. By
this the rights already created under repealed enactment are not disturbed nor new rights are
created by it33.

XII.SCHEDULES
In many statutes, the Schedules are added in end of the enactment. For example, Schedules
are appended to the Code of Criminal Procedure, 1973. The Schedules are also appended to
the Code of Civil Procedure, 1908. Schedules are considered as a part of the statute. They
generally provide as to how claims under the Act can be enforced or as to how the powers
vested by virtue of the statute are to be exercised; The Schedules are appended towards the
end. The purpose of attaching Schedules in an enactment is to avoid encumbering the
sections with matters of excessive details. They mainly contain details and prescribed forms
for working out the policy underlying the sections of the statute.
The statute is divided into Sections and Schedules for the sake of convenience only. Much
importance is not attached to Schedules but where
the words were doubtful and uncertain in meaning,
In Biman Basu v. Kallol Guha Thakurta, it was held that the Schedules, Forms and Appendix,
form part of the statutes and or the rules
as the case may be.

CONCLUSION:
An attempt is here made to give a general view of internal aid which is of most practical
utility in interpreting statues. The importance of use of this aid is manifest. In any case, where
difficulty arises as to finding out the true intention of the legislature, the use of these
materials could be made by the Courts. Of course, in India, there is no consistent and uniform
approach to the use of extrinsic materials in the sense of determining as an aid for the purpose
of interpretation of a given statute. Undoubtedly, individually as well as collectively, they are
very much useful in finding out the true intention of the legislature. Of course, recourse to
this aid could only be made in case of possibility of more than one interpretation of a given
statute. Statute generally means the law or the Act of the legislature authority. The general
rule of the interpretation is that statutes must prima facie be given this ordinary meaning. If
the words are clear, free from ambiguity there is no need to refer to other means of
interpretation. But if the words are vague and ambiguous then internal aid may be sought for
interpretation.

33
“Bhattarcharya T.”, The interpretation of Statutes, Central Law of Agency,10 th edition 2017,(Pg No-222)

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 BIBILIOGRAPHY
BOOKS
 Bhattarcharya T.”, The interpretation of Statutes, Central Law of
Agency,10th edition 2017
 Singh Avatar & Kaur Harpreet”, Introduction to Interpretation of
Statutes, Lexis Nexis, 4th Edition 2016,
 “Mathur D.N.”, Interpretation of Statutes, Central Law
Publications, 5th edition 2016
 “R.D. Srivastava”, R.D. Srivastava, Central Law Publications,
2 edition 2013 (Pg no.-115)
nd

SITES
 http://www.itatonline.org/interpretation/interpretation9.php
 http://www.scribd.com/doc/7118910/Interpretation-of-Statutes
 http://sixthformlaw.info/01_modules/mod2/2_2_3_stat_interp/05_internal_ai
ds_.htm

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