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    <title>2003 (11) TMI 612 - Supreme Court</title>
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    <description>Plain and unambiguous statutory language must be given effect as written, and a court cannot extend a benefit by interpretation where the provision contains distinct and separately operating clauses. Rule 8(1)(a) required pay fixation at the minimum of the revised scale when existing emoluments were below that minimum, while Rule 8(1)(b) applied only where existing emoluments matched a stage in the revised scale or the next higher stage. The additional increment under clause (b) could not be read into clause (a), and pay was therefore to be fixed only at the minimum of the revised scale.</description>
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      <link>https://www.taxtmi.com/caselaws?id=183911</link>
      <description>Plain and unambiguous statutory language must be given effect as written, and a court cannot extend a benefit by interpretation where the provision contains distinct and separately operating clauses. Rule 8(1)(a) required pay fixation at the minimum of the revised scale when existing emoluments were below that minimum, while Rule 8(1)(b) applied only where existing emoluments matched a stage in the revised scale or the next higher stage. The additional increment under clause (b) could not be read into clause (a), and pay was therefore to be fixed only at the minimum of the revised scale.</description>
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