UncategorizedDifferent Words In Different Statute

May 1, 20160
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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