Principles Of Statutory Interpretation Gp Singh ((install)) Jun 2026

There is no equity in a tax. Taxing statutes are construed strictly; if the person sought to be taxed falls squarely within the plain letter of the law, they pay. If they do not, they are exempt. No tax can be levied based on implication.

Applied to penal and taxing statutes (if there is a doubt, the benefit goes to the subject/citizen).

Explanations clarify the meaning of words within a section. Illustrations show how the section applies in practice and cannot restrict or expand the text's clear language. 5. External Aids to Construction principles of statutory interpretation gp singh

: Judges cannot rewrite laws under the guise of interpretation if the text is perfectly clear. 2. The Golden Rule

For decades, the Supreme Court of India and various High Courts have consistently cited G.P. Singh to resolve complex legal deadlocks. His meticulously researched principles remain an indispensable guide, proving that while laws change, the fundamental principles governing their understanding remain timeless. There is no equity in a tax

At the heart of Singh’s commentary is the pursuit of the "intention of the Legislature" (mens or sententia legis). Objective Approach:

This is the starting point for any judicial inquiry. The cardinal rule of construction is to read the statute literally, giving the words their ordinary, natural, and grammatical meaning. Justice G.P. Singh quotes the Golden Rule by stating, “the words of a statue must prima facie be given their ordinary meaning” (Nokes v. Doncaster Amalgamated Collieries Ltd.). The intention of the legislature is first and foremost to be found in the language used by the legislature itself. No tax can be levied based on implication

First, we listen to the words. If the language is clear, we follow it, for the law is the voice of the people’s representatives.