https://www.taxtmi.com/article/detailed?id=9901 A proviso must be read in relation to the principal enactment: it normally qualifies or excludes specific cases from the general language of the main provision, cannot be treated as an independent enactment, and may resolve ambiguity in the enacting part but cannot import substantive matter absent from that enacting part. Courts must construe proviso and section harmoniously, adhere to ordinary grammatical meaning unless absurdity results, and refrain from supplying omissions (casus omissus) except where clear necessity exists within the statute. en-us Thu, 15 Jul 2021 07:50:12 +0530 Thu, 15 Jul 2021 07:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9901 A proviso must be read in relation to the principal enactment: it normally qualifies or excludes specific cases from the general language of the main provision, cannot be treated as an independent enactment, and may resolve ambiguity in the enacting part but cannot import substantive matter absent from that enacting part. Courts must construe proviso and section harmoniously, adhere to ordinary grammatical meaning unless absurdity results, and refrain from supplying omissions (casus omissus) except where clear necessity exists within the statute. Articles Other Topics Thu, 15 Jul 2021 07:50:12 +0530 https://www.taxtmi.com/article/detailed?id=9901