SOLVED PAPER GCL JUNE 2011 - CS NOTES

made by revenue authorities. (4 marks)
Ans. As per the provisions of sections 49, 50, 52, 53 and 54, Stamp Duty can be refunded under the
following circumstances:
1. Spoiled Stamps;
2. Misused Stamps;
3. Stamps used in excess of the value required; and
4. Stamps not required for use.
The stamps purchased and not used for intended purpose are entitled for refund after deduction of
certain charges, if lodged for refund within six months from the date of purchase
2011 ‐ June [3] (b) State the documents whose registration is optional under the Registration Act,
1908. (4 marks)
Ans. Section 18 of the Registration Act, 1908 provides for those documents whose registration is
optional. These are as under –
Instruments that create, extinguish or alter any right or interest in immovable property exceeding
rupees one hundred in value.
Instruments that recognize the receipt of any recompense for the above.
Instruments that create, extinguish or alter any right or interest in movable property.
Leases for which registration is exempted and the period of which is less than a year.
Wills
Instruments create, extinguish or alter any right or interest in immovable property for less than
rupees hundred.
2011 ‐ June [3] (c) Discuss the rule of harmonious construction in the interpretation of statutes. (8
marks)
Ans. Rule of Harmonious Construction ‐ Where two provisions of the same enactment cannot be
reconciled with each other they should be so interpreted that, if possible, effect may be given to
both. This is the rule of Harmonious Construction. It helps in maintaining a link between the parts of a
statute or between parts within a particular section when there is any discrepancy between them. By
doing so, it ensures that no part is rendered redundant. The meaning is so construed that both the
parts play a role in it.
This rule of interpretation means that any section or part of a statute should be read with reference
to the entire act, i.e. the meaning should be construed in entirety, not singularly. If while
constructing the meaning of a section, it conflicts with the meaning given in another, in all
probability there is an error in interpretation. Hence if two sections in the same statute seem to give
different meanings or lead to opposite directions, the interpretation should be such as can
accommodate both meanings.
When two statutes are complementary to each other. One statute cannot be allowed to overrule the
other. Instead one statute should be interpreted in such a way to compromise with the other
statute. This is called Harmonious construction of Statutes.
2011 ‐ June [4] (a) The law of limitation bars the remedy in a court of law when the period of
limitation has expired. However, there are certain exclusions in the computation of the period of
limitation. Explain. (4 marks)
Ans. Extension of limitation period and the Doctrine of Sufficient
Cause
Extension of limitation period is covered under Section 5 of the Limitation Act, 1963, which
covers the Doctrine of Sufficient Cause. It provides for the period of limitation being extended in
case the plaintiff was hindered by a cause serious enough to have prevented him from initiating
proceedings. Calculation of Limitation Period
Sections 12 to 19 and Section 24, which are contained in Part III of the Limitation Act, 1963, titled
“Computation of Period of Limitation”, provide the details for this. They are as under –