https://www.taxtmi.com/caselaws?id=151745 A beneficial construction of the Displaced Persons (Debts Adjustment) Act, 1951 required the State to be treated as bound by implication, even though section 13 and the definition of "debt" did not expressly name it. Reading the Act as a whole, the scheme of sections 5, 11, 32 and 47 showed that debts owed by the State had to be included when assessing a displaced debtor's assets and paying capacity. Excluding the State would have made the statutory machinery unworkable and defeated the Act's purpose of relieving displaced persons after partition. An application under section 13 was therefore maintainable against the State of Punjab. en-us Fri, 15 Nov 1963 00:00:00 +0530 Thu, 25 Dec 2014 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151745 A beneficial construction of the Displaced Persons (Debts Adjustment) Act, 1951 required the State to be treated as bound by implication, even though section 13 and the definition of "debt" did not expressly name it. Reading the Act as a whole, the scheme of sections 5, 11, 32 and 47 showed that debts owed by the State had to be included when assessing a displaced debtor's assets and paying capacity. Excluding the State would have made the statutory machinery unworkable and defeated the Act's purpose of relieving displaced persons after partition. An application under section 13 was therefore maintainable against the State of Punjab. Case-Laws Indian Laws Fri, 15 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151745