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Classification of Statutes
A statute may generally be classified with reference to its duration,
method, object, and extent of application.
A. Classification with reference to duration 1. Temporary statute
2. Permanent statute
1. Temporary statute - A temporary statute is one where its period of
operation or validity has been fixed by the statute itself. Such an Act
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continues in force, unless repealed earlier, until the time so fixed. After
the expiry of the Act, if the legislature wishes to continue it, a new
enactment is required. The Finance Act is a temporary Act and is
required to be passed every year.
2. Permanent statute - A permanent statute is one where no such
period has been mentioned but this does not make the statute
unchangeable; such a statute may be amended or replaced by another
Act.
B. Classification with reference to method 1. Mandatory or Imperative or Obligatory Statute
2. Directory or Permissive Statute
1. Mandatory or imperative or Obligatory statute - A mandatory
statute is one which compels performance of certain things or compels
that a certain thing must be done in a certain manner or form. A
mandatory provision has to be strictly observed
2. Directory or permissive statute - A directory statute merely directs
or permits a thing to be done without compelling its performance.
Substantial compliance of a directory provision is enough.
C. Classification with reference to object - A statute may be classified
with reference to its object as:
1. Codifying statute.
8. Taxing statute.
2. Consolidating statute.
9. Explanatory statute.
3. Declaratory statute.
10.
Amending statute.
4. Remedial statute.
11.
Repealing statute.
5. Enabling statute.
12.
Curative or validating
6. Disabling statute.
statute.
7. Penal statute.
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13.
5.
6.
7.
8.
income tax, wealth tax, sales tax, gifts tax etc. The object of such a
statute is to collect revenue of the government. Tax is levied for public
purpose. It is a source of revenue generation for the State. The money
so collected is utilised for welfare activities of the people. Tax can be
levied only when a statute unequivocally (unmistakably; clearly) so
provides by using express language to that effect and any doubt is
resolved in favour of the assesses.
48.
9. Explanatory statute - An explanatory statute is one which explains a
law. Such a statute is generally enacted with a view to supply an
apparent omission or to clarify ambiguity (having an obscure or double
meaning) as to the meaning of an expression used in a previous
statute. An Act enacted for the express purpose of explaining or
clearing up doubts as to the meaning of a previous Act is an Act of
explanation or an explanatory statute.
49.
50. For example; The Royal Mines Act, 1688 in Britain was passed to encourage
mining certain base metals while the Royal Mines Act, 1963 was
enacted for better explanation of the earlier Act. The latter is an
example of explanatory statute.
51.
10.
Amending statute - An amending statute is one which makes
an addition to or operates to change the original law so as to effect an
improvement therein or to more effectively carry out the purposes for
which the original law was passed. An amending statute cannot be
called a repealing statute. It is part of the law it amends.
52.
53. For example; Direct Taxes Amendment Act, 1974,
Direct Tax Amendment Act, 1986,
Direct Tax Laws Amendment Act, 1987,
Taxation Laws Amendment Act, 1962,
Taxation Laws Amendment Act, 1970,
Taxation Laws Amendment Act, 1984,
Criminal Law (Amendment) Act, 1983 and
Land Acquisition (Amendment) Act, 1984.
54.
11.
Repealing statute - A repealing statute is one which repeals an
earlier statute. This revocation or termination may be by express or
explicit language of the statute or it may be by necessary implication
also.
55.
56. For example;-