By Vijay Kumar

This is from where all interpretations started. As observed by the Special Bench of the ITAT in the case we are carrying today – “Words are used in the statute as a medium of expression. A particular thought is communicated through the words. Language is often misunderstood even in the ordinary conversation. The person who has spoken the words can be approached for clarification. Legislature cannot be approached. It becomes functus officio after the enactment of the Act. Therefore, for construing the correct meaning of a statute, it may be necessary to determine how its meaning was understood when it was originally enacted.”