E.S.Venkataramiah, M.K.Srinivas Iyengar
Commissioner Of Income-Tax, Karnataka-I, Bangalore – Appellant
Versus
Executors Of The Estate Of Late H. H. Rajkuverba Dowager Maharani Saheb Of Gondal – Respondent
Venkataramaiah, J.
1. "If the quest for certainty in law is often baffled, as it is according to Judge Jerome Frank in 'Law and the modern Mind' the reasons are mainly two : firstly, the lack of precise formulation of even statutory law so as to leave lacunae and loopholes in it giving scope to much avoidable disputation; and, secondly, the unpredictability of the judicial rendering of the law after every conceivable as well as inconceivable aspect of it has been explored and subjected to forensic debate. Even the staunchest exponents of legal realism, who are apt to treat the quest for certainty in the administration of justice in accordance with law, in an uncertain world of imperfect human beings, to be practically always futile and doomed to failure, will not deny the desirability and the beneficial effects of such certainty in law as may be possible. Unfortunately, there are not infrequent instances where what should have been clear and certain, by applying well-established canons of statutory construction becomes befogged by the vagaries, if one may use a possibly strong word, without disrespect, of judicial exposition divorced from these canons."
2. These are the open
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