Effect of Non-obstante Clause- till what extent overriding? – A Case Law Analysis

Madhvi Desai – [2022] 137 taxmann.com 458 (Article)

The legislative intent behind inserting non-obstante clause in any provision is to enforce overriding effect of that provision over any other provision in that law or any other prevailing law. When two conflicting views arise from two distinct provisions, it would create chaos in overall implementation of that law. In order to overcome such difficulty, non-obstante clause is inserted in one provision, which would supersede other provisions, whenever necessary, as deem fit by the law makers.

Yet, such non-obstante clause always surround with questions of its overall impact and applicability. Would it really supersede every other provision of the law? Would other provisions become redundant when hit by provision containing non-obstante clause? The simple answer is NO!

Time to time, various High Courts and Supreme Court have looked into this substantial question of law and delivered some remarkable principles on interpretation.

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