Harmonious Construction of Tense in Statutory Clauses:

Grammatical rules on verb tense dictate the timing and operation of statutory provisions. The use of past tense ("who has inherited") specifies the historical mode of acquisition, while present simple tense ("dies") establishes the trigger point. Courts must not read a present-tense trigger ("dies") as past tense ("died") to force a restrictive interpretation contrary to plain language. Sequence of tenses ensures that legal rights are evaluated at the precise moment the statutory trigger condition occurs. (Sultan Singh Vs. The Financial Commissioner | 2026 INSC 1107)