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External Aids: Statement of Objects and Reasons (SOR)

Canons of Statutory Interpretation

Definition

The formal memorandum accompanying a bill when introduced in Parliament, used as an external aid to understand the historical background, circumstances, and purpose of the bill, but not to control the plain text of the final Act.

Example

In State of West Bengal v. Subodh Gopal Bose, the Supreme Court held that the Statement of Objects and Reasons can be looked into solely to understand the historical context and the state of affairs existing at the time the bill was drafted.