Court cannot amend or alter statutory provisions: SC

J.P. Bansal Vs State of Rajasthan & Anr. (Supreme Court of India) There is no scope for the court to innovate or take upon itself the task of amending or altering the statutory provisions The law is well settled that a person who claims exemption or concession has to establish that he is entitled to that exemption or concession. A provision providing for an exemption, concession or exception, as the case may be, has to be constructed strictly with certain exceptions depending upon the settings on which the provisions has been placed in the statue and the object and purpose to be achieved. ...