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Regarding 'Schedules' as part of a statute, which of the following correctly states the rule?
Answer & Solution
Correct answer: C.
1. The ICSI text states: **'The schedules form a part of the statute and must be read together with it for all purposes of construction.'**
2. However, **'expression in the schedule cannot control or prevail against the express enactment'** (*Allen v. Flicker*, 1989).
3. *Ramchand Textile v. Sales Tax Officer, AIR 1961 All. 24* held that if there is any appearance of inconsistency between the schedule and the enactment, **the enactment shall prevail**. If the enacting part and the schedule cannot be made to correspond, the latter must yield to the former.
4. So schedules are read alongside the Act but yield to the substantive enactment when the two conflict.
_Source: ICSI CS Executive — Lesson 3, 'Internal Aids — Schedules', p. 94._
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