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Statutory Interpretation
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Statutory Interpretation

Special-Economic-Zones-EOUs-set-of-2-vols Special Economic Zones / EOUs / EHTPs & STPs – set of 2 vols.
DIRECT AND INDIRECT TAXATION (DITX), Module 2 : Indirect Taxation with MCQs CMA Inter Module 2: Indirect Taxation with MCQs for December 2023 Exam
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Book Name: Statutory Interpretation

Author : D P Mittal

EDN.: 1st,  June 2023

ISBN: 9789356033146

PAGES: 368

SKU: TG-CO-SI Categories: , , , ,

Description

Book on ‘Statutory Interpretation‘ by D.P. Mittal, the authoritative guide to understanding and applying statutory law. Get a 27% discount for a limited period, along with free shipping. This 1st edition, published in June 2023, provides comprehensive coverage of the principles and techniques of statutory interpretation. With an ISBN of 9789356033146 and 368 pages, this book delves into topics such as the rule of precedents, constitutional validity, general principles of interpretation, contextual interpretation, the golden rule, the mischief rule, and more. Enhance your understanding of statutory interpretation with this valuable resource. Shop now and take advantage of the discount and free shipping offer!

Chapter Topic Page
1 Law – Introduction
1.1 Law – Meaning 1
1.2 Kinds of law 2
1.3 Supreme legislation 2
1.4 Subordinate legislation 2
1.5 Referential legislation 2
1.6 Judge-made law 2
2 Statutory Law – Supreme Legislation
2.1 Supremacy of Parliament 4
2.2 Power of legislature subject to… 4
2.3 Taxation, a prerogative of legislature 4
Subordinate Legislation
2.4 Subordinate legislation – Necessity 5
2.4.1 Valid delegation of legislative power… 6
2.4.2 Subordinate legislation – Guidelines 6
2.4.3 Subordinate legislation – Legislative… 8
2.5 Subordinate legislation – Extent and… 11
2.6 Subordinate legislation – Powers of… 12
2.7 Rules have effect as if enacted in… 13
2.8 Rules are mandatory 13
2.9 Rules interpretation 14
Referential Legislation
2.10 Referential legislation – Convenient… 15
2.11 Referential legislation – Kinds of 16
2.12 Referential legislation – Effect of… 18
Rag-Bag Legislation OR Composite…
2.13 Rag-Bag Legislation – Legislative… 19
3 Judge-Made Law Rule of Precedents
3.1 Legislature – Delegation of… 21
3.1.1 Judges not only declare but also… 22
3.1.2 Supreme Court and High Courts’… 24
3.2 Interpretation is fundamental role… 25
3.3 Judicial Interpretation to Adapt… 25
Precedents – MEANING AND SCOPE
3.4 Doctrine of Precedent 27
3.4.1 Ratio Decidendi 28
3.4.2 Obiter Dicta 31
3.4.3 Judicial Dicta 32
RULES OF PRECEDENTS
3.5 Precedent provides a Guide as to… 32
3.6 Precedents binding – Reasons 33
3.6.1 Stare decisis- Long Standing precedents 33
3.7 Precedents – Guidelines 34
EXCEPTIONS TO RULE OF PRECEDENT
3.8 Precedent – Decision given in… 36
3.9 Precedent – followed not mechanically 39
3.10 Every observation not to be followed 40
3.11 Precedent – Sub Silentio 41
4 Law – Constitutional Validity
4.1 All laws flow from Constitution 44
4.2 Constitutionality of provisions -… 45
4.2.1 Constitution – Interpretation 45
4.2.2 Aspect doctrine 49
4.3 Reading down an enactment 51
4.3.2 Construction to maintain constitutionality 52
4.3.3 Constitutionality – Presumptions 53
4.3.4 Constitutionality – Judged from… 54
4.4 Constitutionality – Subordinate… 55
CONSTITUTIONALITY – COMPETENCE OF…
4.5 Legislative competence to enact laws… 56
4.6 Power of legislation and list of… 56
4.7 Power of Parliament to enact laws… 58
4.9 Judicial review 59
4.10 Legislative competence – Pith and… 59
4.11 Colourable Legislation – Constitutionality 61
4.12 Competence of Parliament to impose… 62
5 Interpretation – General Principles
5.1 Interpretation/Construction – Meaning 63
5.2 Statute not drafted with divine prescience 63
5.3 Statutory construction – an exercise… 64
5.4 Interpretation – General observations 64
5.5 Three rules for interpretation 67
5.6 Rules of construction not the rules… 69
5.7 Ascertainment of Legislative Intention… 71
CONSTRUCTION – SCOPE AND EFFECT…
5.8 Rules of construction – Scope and… 73
5.9 Construction – Internal and external aids 75
CONSTRUCTION – STATUTE READ AS…
5.10 ex visceribus actus – Within the… 76
5.10.1 Understanding of real meaning 78
5.10.2 Statute should be read as a whole… 79
5.10.3 Textual interpretation should match… 80
5.10.4 Statute must be read as a whole… 81
5.11 Summing up – Rules of interpretation… 82
5.12 Statutory text and intention of… 84
6 Interpretation of Words – Contextual
6.1 Contextual interpretation of words 86
6.2 Meaning of words be derived from… 87
6.3 Shorn of context – Words are slippery… 89
6.4 Context – which it means 90
6.5 Same word in different enactment 91
6.6 Same words in different places… 92
6.7 Words in social welfare legislation 93
6.8 Words have not only meaning but… 93
6.9 No word has absolute meaning… 94
6.10 Words speak for themselves… 96
6.11 Meaning of sentence may be more… 97
7 Interpretation – Sententia legis
7.1 Sententia legis – The intention… 98
7.2 Intention of the legislation a… 99
7.3 Actual and implied intention of… 101
7.4 Intention gathered from social… 102
7.5 Primary and secondary statutory… 104
8 Interpretation – Casus Omissus
8.1 Casus omissus 107
8.2 Casus omissus supplied in case… 108
8.3 Judges to expound and not legislate… 109
9 Interpretation – Ongoing Act
9.1 Interpretation of Ongoing Act 111
9.2 Law never reaches consistency as… 115
9.3 Law cannot remain immutable as… 116
9.4 Laws used as an instrument of… 117
10 Interpretation – Literal rule
10.1 Literal rule 119
10.2 Literal construction – when words… 121
10.2.1 Plain meaning – judicial disagreement 122
10.2.2 Plain and unambiguous meaning – a… 122
10.2.3 Plain and unambiguous meaning… 123
10.2.4 Plain and unambiguous – given effect… 123
10.3 Literal construction – Corollary… 124
10.4 Literal rule deviated – in case of… 125
10.5 Ambiguity – Meaning and scope 125
10.6 Absurd result 126
10.7 Ridiculous and harsh is not the… 127
10.8 Literal rule—Summing up 128
10.9 Literal interpretation – Not to… 129
LITERAL INTERPRETATION – TERMS,…
10.10 Literal interpretation – Terms… 129
10.11 Words of legal import 131
10.12 Words in a general statute – popular… 131
10.13 Ordinary and natural meaning of words 132
10.14 Standard test for ascertaining… 133
10.15 Expressions used in trade and industries 133
10.16 Expressions in popular sense… 134
10.17 Literal or dictionary meaning 136
10.18 Composite expressions are not to… 138
10.19 Dictionaries meaning may sometimes… 139
10.20 ejusdem generis 140
10.21 Distributive construction 140
11 Purposive Interpretation vis-à-vis…
11.1 Introduction 142
11.2 Purposive and mischief rule 143
11.3 Purposive interpretation 144
11.4 Purposive interpretation to… 145
11.5 Purposive interpretation – Essence 146
11.6 Purposive approach means purposive… 147
11.7 Purposive interpretation – Undue… 149
11.8 Purposive interpretation not applied… 149
11.9 Purposive and literal approach combined 149
11.10 Reading down meaning of words 150
11.11 Purposive interpretation and tax… 153
12 Interpretation – Golden rule (Meaning…
12.1 Golden Rule – Literal meaning modified 155
12.2 Words presumed to be correctly and… 155
12.3 Violence to the language used 157
12.4 Omissions and gaps supplied 158
12.5 Meaning of the word may be extended 158
12.6 Arm Chair Rule – Judges stepping… 159
12.7 Judicial legislation 160
12.8 Court’s competence in supplying omissions 161
13 Interpretation – Mischief Rule (Heydon’s…
13.1 Mischief Rule – Heydon’s case 164
13.2 Ironing out the creases 168
14 Interpretation – noscitur a sociis…
14.1 noscitur a sociis – a word is… 170
14.2 ejusdem generis 173
14.3 Genus – Narrower than the words… 174
14.4 Ejusdem generis – Aid to construction 174
14.5 ejusdem generis – Non-application… 175
15 Interpretation – Taxing statute
15.1 Interpretation – Taxing Statutes… 176
15.2 Interpretation of taxing provisions… 178
15.3 Taxing statutes – Strict Interpretation 179
15.4 Taxing statutes – Doctrine of equity 180
15.5 Strict interpretation does not… 181
15.6 Strict interpretation charging… 182
15.6.1 Tax not to be charged by inference… 184
15.6.2 Taxing provision – Construction… 185
15.7 Tax Avoidance – Strict interpretation 186
15.8 Penal provisions – Strict interpretation 187
15.9 Limitation provisions – Strict… 192
15.9.1 Limitation bars the remedy but… 194
15.9.2 Limitation cessation or remission… 195
15.9.3 Proceedings barred by limitation… 196
15.10 Exception clause – Strict interpretation 196
15.11 Form or substance of a transaction… 198
15.12 Doctrine of substance of the transaction 200
15.13 Form or legality of the transaction 203
15.14 Doctrine of ‘fiscal nullity’ 206
16 Interpretation – Liberal
16.1 Liberal interpretation 208
16.2 Liberal construction – welfare… 208
16.3 Liberal interpretation – Beneficial… 210
16.4 Liberal construction – Exemption… 212
16.5 Liberal versus literal construction 214
16.5.1 Literal or liberal construction… 214
16.6 Liberal construction – to make a… 217
17 Interpretation – Internal Aids
17.1 Internal aids 222
INTERPRETATION – PREAMBLE AND TITLE
17.2 Preamble 222
17.2.1 Preamble Key to the understanding… 222
17.2.2 Preamble – Disregarded where the… 224
17.2.3 Preamble – Application, two classes… 224
17.2.4 Preamble followed by a long title 224
INTERPRETATION – MARGINAL NOTES FOR HEADINGS
17.3 Marginal notes not referred for… 224
17.3.1 Marginal notes – Legislative and… 225
17.3.2 Heading is a clue to understanding… 225
DEFINITION – PURPOSE AND FUNCTIONS
17.4 Definition 226
17.5 Definition – Types 226
17.6 Definition – function 227
17.7 Definition clause – Ordinary… 228
17.8 Definition clause – Interpretation 228
17.9 Referential definition 230
17.10 Referential provision – Interpretation 231
17.11 “So far as may be, apply”,… 233
17.12 Definition clause – Some qualifying… 233
17.12.1 ‘Unless the context otherwise requires’ 234
17.12.2 ‘In relation to’ 235
17.12.3 ‘Means’; ‘includes’ 236
17.12.4 ‘Includes and means’ or ‘deems’ 239
17.12.5 ‘Deemed’ 240
17.12.6 Purpose 240
17.12.7 ‘For the purpose of’ 241
17.12.8 ‘For the purpose of business’ 241
17.12.9 ‘Any’ 242
17.12.10 ‘Where’, ‘when’, ‘if’, ‘etc.’ 242
17.12.11 ‘Hereafter’ 243
17.12.12 ‘Wholly’ 243
17.12.13 ‘Similar’ 243
17.12.14 ‘Liable’ 243
17.12.15 ‘As the case may be’ 243
17.12.16 ‘So far as may be’ 243
17.12.17 ‘Without prejudice’ 243
17.12.18 ‘In the prescribed manner’ 244
17.12.19 Notwithstanding 244
17.12.19a Two Non Obstante Clauses—Generalia 247
17.12.20 Otherwise 250
17.12.21 Subject to 250
17.12.22 Namely or “that is to say” 251
17.12.23 So far as may be, apply 251
17.12.24 Law for the time being in force 252
17.12.25 Reasonable cause 252
18 Interpretation – Internal aids Setting of the Act
18.1 Interpretation – Sections and… 254
PROVISO—FUNCTION AND INTERPRETATION
18.2 Proviso 255
18.2.1 Proviso – Function 256
18.2.2 Proviso – An independent provision 257
18.2.3 “Provided further” 258
EXPLANATION – FUNCTIONS AND INTERPRETATION
18.3 Explanation 259
18.3.1 Explanation is not amendment provision 260
18.3.2 Explanations not a substantive provision 260
18.3.3 Explanation – Effect and intendment 261
18.3.4 Explanation – Construction 262
EXCEPTION – INTERPRETATION
18.4 Exception 263
SCHEDULE INTERPRETATION
18.5 Schedule 263
PUNCTUATION – PURPOSE AND FUNCTION
18.6 Punctuation 266
18.6.1 Comma 267
18.6.2 Semi-colon 268
18.6.3 Colon and dash 269
18.5.4 Full stop 270
18.5.5 Parentheses 270
19 Interpretation – Rule of Language
19.1 Rules of Language 271
RULE OF LANGUAGE – MANDATORY OR DIRECTORY
19.2 ‘May’ and ‘shall’ directory… 271
19.2.1 Simultaneous use of ‘May’ and… 274
19.3 Mandatory or directory depends… 274
19.4 Mandatory – Use of word ‘shall’… 275
19.5 “Shall” and “may” – Inter-changeable 275
19.6 Factors other than use of… 276
19.7 Negative or prohibitive word mandatory 277
19.8 Provisions for performance of… 278
19.9 Provision pertaining to avoidance… 279
19.10 Procedural rule not mandatory 279
19.11 Mode of performing a duty has… 282
19.12 Conditions of a provision should… 282
19.13 Whether all conditions mandatory 283
19.14 Prescription of time-frame for… 284
19.15 Requirement of filing declaration… 285
19.16 Rules are mandatory 286
19.17 Non-compliance of mandatory… 286
RULE OF LANGUAGE – LEGAL FICTION
19.18 Legal fiction 287
19.19 Legal fiction – strictly construed 289
19.20 Legal fiction – all facts on… 290
19.21 Legal fiction – casus omissus 290
19.22 Legal fiction – illustrative cases 290
RULE OF LANGUAGE – RETROSPECTIVELY
19.23 Retrospective operation 292
19.24 Retrospectivity, legislative… 294
19.25 Retrospectivity – legislative… 294
19.26 Retrospectivity-expressly… 295
19.27 Retrospectivity presumption against 295
19.28 Retrospective or prospective – Tests 296
19.29 Retrospectivity – law of procedure… 297
19.30 Procedural law and substantive law 298
19.31 Retrospectivity – Amending Acts 299
19.32 Retrospectivity – declaratory act 300
19.33 Retrospectivity – Clarificatory act 302
19.34 Clarificatory and declaratory… 305
19.35 Retrospectivity – repealing… 305
19.36 Implied repeal 307
20 Interpretation – External Aids
20.1 External aids – Meaning 309
20.2 External aids – Dictionary Meaning 309
20.2.1 Dictionary meaning – Overriding… 310
20.2.2 Dictionary meaning – Sometimes diffused 311
20.3 External AID – Reference to… 311
20.3.1 External aids – References to… 313
20.3.2 Incorporation/reference of other Acts… 314
20.4 External aid – Reference to… 315
20.5 External aid – Reference to… 315
20.6 Words in popular sense 316
20.7 Words having scientific or… 318
20.8 General words 318
20.9 Words dealing with matters… 318
20.10 Words used in Income-tax Act 319
20.11 Words used in the schedule 319
20.12 ‘Expression’, meaning of… 321
20.13 External aids – Process of legislation 321
20.14 External aids – Subsequent legislation 322
20.15 External aids – History of Legislation 323
20.16 External aids – Objects and Reasons 325
20.17 External aids – Speech of the Minister 328
20.18 External aids – Parliamentary Material 329
20.19 External aids – Law Commission Report 330
20.20 External aids construction – contemporanea expositio (the administrative) 330
21 Maxims and Proverbs
21.1 Maxim – Statement of guiding 332
21.2 Maxim is empiric 332
21.3 Maxim or proverb – not unalterable 334
21.4 Maxims explained 334

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