Reviewed case brief
CIT v. Shahzada Nand and Sons
AIR 1966 SC 1342
## Summary
- Court
- Supreme Court of India
- Year
- 1966
- Subjects
- Interpretation of Statutes
- Reviewed
- 2026-06-28
Rule established
In a taxing statute, the court cannot supply casus omissus (a case omitted). If the Legislature has failed to cover a particular case, the court cannot extend the charging provision by implication to cover it. The subject is free of tax unless clearly within the letter of the law.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
AIR 1966 SC 1342
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.