Bare acts are made for the constitutional and professional purposes and it never radiates a true meaning unless any reference or the commentary of some eminent author is not read alongwith.
Bare acts are the rules laid down by the statute so as to cover maximum circumstances which can prevail in some particular situation or case thereby hindering the comprehending the basic meaning of any provision.
In the begining, we need to have a basic knowledge of any section and susequently flow towards the more complex consequence which a provision of any act can radiate.
There is no wrong in referring the commentary of any reknowned author. this will only enhance the knowledge of the basic criteria behind any section.
moreover, sections in any act are laid down on some basic formula and not in the way, a laymen with ordinary prudence could read from it.
As for examination purposes, for CA (final) munish bhandari is one of the best book.................
bye.............