https://www.taxtmi.com/caselaws?id=352066 Rule 21 of the Tamil Nadu Liquor (Licence & Permit) Rules, 1981 permits delayed renewal applications for an FL.3 licence to be entertained after expiry of the licence period, provided good and sufficient reasons are shown and the prescribed additional fee is paid. Read as a whole, the rule's qualifying language was treated as controlling the main requirement of filing at least one month before expiry, so the provision does not extinguish the right to seek renewal after time. The interpretation was supported by ordinary principles that a proviso qualifies the main enactment and must be read harmoniously with it. en-us Tue, 21 Nov 2017 00:00:00 +0530 Thu, 07 Dec 2017 08:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352066 Rule 21 of the Tamil Nadu Liquor (Licence & Permit) Rules, 1981 permits delayed renewal applications for an FL.3 licence to be entertained after expiry of the licence period, provided good and sufficient reasons are shown and the prescribed additional fee is paid. Read as a whole, the rule's qualifying language was treated as controlling the main requirement of filing at least one month before expiry, so the provision does not extinguish the right to seek renewal after time. The interpretation was supported by ordinary principles that a proviso qualifies the main enactment and must be read harmoniously with it. Case-Laws Indian Laws Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352066