Supreme Court · 1961 INSC 241 · Decided 18 August 1961
The Dooars Tea CO., LTD. v. Commissioner of Agricultural Income-Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1961 INSC 241 · [1962] 3 S.C.R. 157
- Case number
- CIVIL APPEAL No. 381/1960
- Decided
- 18 August 1961
- Bench
- P.B. GAJENDRAGADKAR, K. SUBBA RAO, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
3. S.C.R. SUPREME· COURT REPORTS 157 of an enlarged meaning the same concept might ~ttract with · the march of time and with the revolutionary·. changes brought ft bout in social, economic, political and scientific ·~ml other fields of human activity. Indeed, unless Judges of the High Court that the maxim contemporanea expositio could be invoked in constrn­ fag the word "telegraph line" in the Act. For the' said reasons, we hold that the expres. sion "telegraph line" is sufficiently comprehensive t.o take in the wires used for the
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