please tell me why provisos are given in various sections in any Act? whether explanations have same applicability as provisos?
CA Manish
(Job)
(5264 Points)
Replied 12 September 2012
Proviso generally contains an exception to the main section. when a main section is not clear, a proviso may give an indication of its true mening.
Explanation is generally a clarification of the legislative mind. It explains the meaning of the word contained in the section.
Sanket Gupta
(Jammu)
(6 Points)
Replied 15 May 2018
Proviso Vs Explanation
Proviso: It is a term which states a condition or exception to the section being read. It must be read with the main rule/setion.
Explanation: For the purpose of proper understanding a section is defined so as to give a more proper interpretation to the reader.
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