It is settled law that  even though same words may be existing in different statute but they have to be read, understood and analysed differently unless there is a specific provision to refer and to be understood as it is understood , read and analysed in other statute.

In Jagatram Ahuja v. Commissioner of Gift Tax, Hyderabad, (2000) 8 SCC 249 at paragraph 23, the Supmre Court held that

 words judicially construed in a particular statute cannot be a guide to construction of the same words in another statute, unless the concerned statutes are statutes in pari materia.