Interpretation of certain words in law

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SIDDHARTH KATARIYA (Querist)

07 April 2020 Hello,
I want to know meaning of certain words in law such as:
1. Any section beginning with "Subject to provisions..."
2. Not withstanding anything contained in this law ...
3. Without prejudice to any provision....

VIJAY KUMAR

VIJAY KUMAR (Expert)

08 April 2020 Dear Siddharth,
All the three terms you mentioned are interrelated. When law is drafted it is not possible for the draftsman to go to the each and every section/clause, lay exceptions to that section/clause, override that section/clause or protect that section/clause and so on. So by putting these three shortcuts law makers convey the intention of law in short cut or say save time. But important point is to use it correctly so that the intention of the law does not get affected.
"Subject To the provisions" : means this section is secondary to the provisions it is referring to. This section can not override the provisions it is referring to. Example section 5 of the IT Act starts with Section 5 (1) "Subject to the provisions of this Act, the total income of the..........means this section 5 is not independent but have to consider the provisions of the IT Act, where applicable.
Similarly 'Notwithstanding is opposite to the "Subject to" means if a section starts with word Notwithstanding it means it is powerful section and affects/overrides the provisions of the law it is referring to. Similarly word "without prejudice" is used where original section is not superseding/affecting the section it is referring to, but want to say something additional.
You will learn the meanings as you read more and more.

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