Principles Of Statutory Interpretation Gp Singh High Quality [new] Review

There is no "equity" in a tax law. One must look strictly at the words used; if the person sought to be taxed does not come within the letter of the law, they are free.

Singh opens with the (or plain meaning rule ): if the statutory language is unambiguous and leads to no absurdity, it must be applied as written. He cites R. v. Judge of the City of London Court [1892] 1 QB 273: “If the words of an Act are clear, you must follow them, even if they lead to a manifest absurdity. The court has nothing to do with the question whether the legislature has committed an absurdity.” principles of statutory interpretation gp singh high quality

GP Singh dedicates significant analysis to Heydon’s Case (1584), which asks: What was the common law before the Act? What was the mischief for which the common law did not provide? What remedy has Parliament resolved to provide? Singh insists that this rule is not just historical; it is the most "high-quality" tool for purposive construction, especially in social welfare legislation. There is no "equity" in a tax law

In the pantheon of legal literature, few works achieve the status of an enduring classic. Justice G.P. Singh’s Principles of Statutory Interpretation is one such luminary. First published in 1966, the book has evolved through multiple editions (currently 14th+), becoming the indispensable authority not only for Indian judges and lawyers but also for jurists in other common law jurisdictions, including Bangladesh, Pakistan, Sri Lanka, and occasionally cited in England and Canada. Its high quality is not accidental; it stems from a rare synthesis of rigorous scholarship, judicial pragmatism, and accessible prose. He cites R

Based on the authoritative text by Justice G.P. Singh, the primary goal of interpretation is to ascertain the . Key concepts explored in the work include: INTERNATIONAL JOURNAL OF LAW MANAGEMENT & HUMANITIES