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.
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