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External Aids: Parliamentary Debates (Speech of Mover)

Canons of Statutory Interpretation

Definition

Speeches delivered by members on the floor of Parliament during debates, admissible as external aids strictly to ascertain the legislative intent and problem addressed, with primary weight given to the speech of the minister moving the bill.

Example

In K.P. Varghese v. Income Tax Officer, the Supreme Court referred to the budget speech of the Finance Minister to interpret an ambiguous capital gains tax amendment under the Income Tax Act.