Apex Court talks about Interpretation of Statutes:
Addition and Subtraction of words:
22. The Court has to keep in mind the fact that, while interpreting the provisions of a Statute, it can neither add, nor subtract even a single word. The legal maxim “A Verbis Legis Non Est Recedendum” means, “From the words of law, there must be no departure”. A section is to be interpreted by reading all of its parts together, and it is not permissible, to omit any part thereof. The Court cannot proceed with the assumption that the legislature, while enacting the Statute has committed a mistake; it must proceed on the footing that the legislature intended what it has said; even if there is some defect in the phraseology used by it in framing the statute, and it is not open to the court to add and amend, or by construction, make up for the deficiencies, which have been left in the Act. The Court can only iron out the creases but while doing so, it must not alter the fabric, of which an Act is woven. The Court, while interpreting statutory provisions, cannot add words to a Statute, or read words into it which are not part of it, especially when a literal reading of the same, produces an intelligible result. (Vide: Nalinakhya Bysack v. Shyam Sunder Haldar & Ors., AIR 1953 SC 148; Sri Ram Ram Narain Medhi v. State of Bombay, AIR 1959 SC 459; M. Pentiah & Ors. v. Muddala Veeramallappa & Ors., AIR 1961 SC 1107; The Balasinor Nagrik Co-operative Bank Ltd. v. Babubhai Shankerlal Pandya & Ors., AIR 1987 SC 849; and Dadi Jagannadham v. Jammulu Ramulu & Ors., (2001) 7 SCC 71).
23. The Statute is not to be construed in light of certain notions that the legislature might have had in mind, or what the legislature is expected to have said, or what the legislature might have done, or what the duty of the legislature to have said or done was. The Courts have to administer the law as they find it, and it is not permissible for the Court to twist the clear language of the enactment, in order to avoid any real, or imaginary hardship which such literal interpretation may cause.
24. In view of the above, it becomes crystal clear that, under the garb of interpreting the provision, the Court does not have the power to add or subtract even a single word, as it would not amount to interpretation, but legislation.
Citations : [2013 AIR SC 30], [2013 ALD SC 1 135], [2013 ALR 96 825], [2013 AWC SC 2 1245], [2013 FLR 136 92], [2012 JT SC 11 219], [2012 SCALE 11 30], [2013 SCC 11 451], [2012 SCR 13 47], [2013 SCT SC 1 537], [2013 SLJ SC 1 27], [2013 SLJ SC 2 16], [2013 SCC L&S 3 368], [2012 SCC ONLINE SC 922], [2013 AIC 121 163], [2012 AIOL 508], [2012 SLT 8 316], [2012 SUPREME 7 696], [2012 LLN 5 83], [2012 SCJ 8 534], [2012 AIR SC 6157], [2012 CLT 4 325], [2013 KCCR SN 1 19], [2012 AIR SCW 6157]
Other Sources :
https://indiankanoon.org/doc/58524857/
https://www.casemine.com/judgement/in/5609af20e4b0149711415afe