The Proviso I

 “It needs no special emphasis to mention, provisos can serve various purposes. Hidayatullah, J had observed, a proviso is generally added to an enactment to qualify or create an exception to what is in the enactment, and the proviso is not interpreted as stating a general rule. Further, except for instances dealt within the proviso, the same should not be used for interpreting the main provision/enactment, so as to exclude something by implication. It is by nature of an addendum or dealing with a subject matter which is foreign to the main enactment. Provisos should not be normally construed as nullifying the enactment or as taking away completely a right conferred.”

Hon’ble Justice Dipak Misra, M/s. CASIO India Co. Pvt. Ltd. v. State of Haryana, [Civil Appeal No. 1411 of 2007].

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Also see, Union of India v. VKC Footsteps India Pvt. Ltd., [Civil Appeal No. 4810 of 2021] decided on 13.09.2021 and National Highways Authority of India v. Madhukar Kumar, [Civil Appeal No. 11141 of 2018] decided on 23.09.2021 and Adani Gas Limited v. Union of India, [Special Leave Petition (Civil) No. 28192-28193 of 2018] decided on 28.09.2021.