GOVERNMENT OF TAMIL NADU Vs. PV ENTER RAP

JUDGEMENT

(1.) The State Government is in appeal against the judgment of the High Court wherein Article 5(i) of the Indian Stamp Act stands challenged together with a circular being No. 67296/C1/88 dated 9th December, 1988; whereas the High Court has approved the validity of the statutory provisions but it has expressed its negation to the validity of the circular dated 9th December, 1988 and it is in that regard that the State has come up in appeal before this Court by the grant of special leave.

(2.) Since the challenge is restricted to the circular as noticed above the scope of the appeal also thus stands restricted and limited.

(3.) Before, however, adverting to the rival contention, two basic canons of statutory interpretation ought to be noted : firstly avoidance of redundancy by the legislature and the second count pertains to the limitation of exercise of jurisdiction so far as the law Court is concerned since the law Court ought not to embark upon the inquiry of legislative intent.