Important Legal Definitions

Brief summaries printed beside a section in historical statutes or gazette prints, which in modern Indian jurisprudence cannot be used to restrict or expand the plain language of the section, though they may indicate general drift.

In CIT v. Ahmedbhai Umarbhai & Co., the Supreme Court held that marginal notes in an Act cannot be looked into for interpreting the words of an enacted section unless they were inserted by the legislature during passage.