2000 (7) TMI 138

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....(T)]. - The dispute to be resolved in this appeal is whether the word 'or' used in sub-clauses (3)(a) & (3)(b) of Section 35D of C.E.A. 1944 should be read as 'or' or as 'and'. 2. Arguing the case for the appellants, Shri J.S. Agarwal, ld. Counsel submits that sometimes the word 'or' is to be read as 'and' when it comes to exercising jurisdiction. He submits that in ordinary usage 'and' is a co....

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....(a) and sub-clause (3)(b) of Sectioin 35D are distinct. So they cannot be read in conjunction. The intention is clear if we read the words as they are. He submits that had the legislator the intention of giving overall power limiting to a certain amount of duty and penalty together, then perhaps, they would have used the word 'and' not 'or'. Ld. DR submits that there is nothing ambiguous in the wo....