TaxTMI 
TaxTMI 
1846 (12) TMI 1
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.... the Court of Bombay cannot stand. The construction of the Act must be taken from the bare words of the Act. We cannot fish out what possibly may have been the intention of the Legislature; we cannot aid the Legislature's defective phrasing of the Statute; we cannot add, and mend, and, by construction, make up deficiencies which are left there. If the Legislature did intend that which it has n....
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....nly to import, then let another Act supply that meaning, and supply the defect in the previous Act. We lean very much to construing these words in the way which has been pointed out by the learned Serjeant in his reply, that these words, which import continuous ownership, are limited in their application to the immediate context, namely, ships condemned, either as prize of war, or forfeited and co....
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....of the learned Serjeant, to which we lean, and which we think is a very tenable one; namely, to vessels condemned by the Admiralty Courts as prizes, or forfeited under the Slave Trade Abolition Act ? If those words are confined to the cases of prize and forfeitures, under the Abolition Act. cadit questio, because then there is an end of the whole argument with respect to continuous ownership, for ....
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.... themselves, were not sufficient, what are we to say, then, when they leave out these words We cannot get over that; they leave out the words in the case in question, and say, "owned by:" then if "belong to" did not mean continuous ownership, the addition of the further words, " which shall always have belonged to," we say "owned by," in parity of reasoning, does not mean continuous ownership; but....