On occasions, the statutory provisions are incomplete or defective. In such cases, courts have to step in and actually add words, or an expression or even a sentence to a statute to prevent injustice.
The word “goods” is used thrice in one clause of the Central Sales Tax Act and the Supreme Court held in Printers (Mysore) Limited v. CTO that the same word had different meanings even in that clause.
The top court endorsed the view taken by the trial court that in view of the scientific advancements, the word ‘reside’ should not be given that meaning as was understood a century back
The judge need not state what the law ought to be instead of what the law is. That would be crossing the Lakshman Rekha to become the legislator itself.