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In S. Sundaram Pillai v. V.R. Pattabiraman (1985), the Supreme Court summed up the purposes a proviso…

Sundaram Pillai lists four purposes of a proviso, the first being "qualifying or excepting certain provisions from the main enactment". Reading a proviso as dealing with a…

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In S. Sundaram Pillai v. V.R. Pattabiraman (1985), the Supreme Court summed up the purposes a proviso may serve. Which of the following is one of them?

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Correct answer D

Sundaram Pillai lists four purposes of a proviso, the first being "qualifying or excepting certain provisions from the main enactment". Reading a proviso as dealing with a foreign subject is contrary to its proper function, as explained in CIT v Indo Mercantile Bank.

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