Principles Of Statutory Interpretation Gp Singh Jun 2026

In conclusion, Justice GP Singh's book on the principles of statutory interpretation is a seminal work that provides a comprehensive guide to the subject. Its significance extends beyond the realm of academia, influencing the Indian legal system and ensuring that the judiciary interprets statutes in a manner that upholds the rule of law and the principles of justice.

Singh identifies a set of legal presumptions that guide interpretation, unless rebutted by clear text: principles of statutory interpretation gp singh

A modern shift highlighted in the 15th edition, where courts look beyond literal meaning to the broader purpose and policy behind the law. Significant Doctrines and Principles In conclusion, Justice GP Singh's book on the

G.P. Singh provides a nuanced view: A taxing statute must be strictly construed. If the subject is not clearly taxed, they are free. However, the substance over form doctrine applies to anti-avoidance provisions. Singh cites CIT v. B.C. Srinivasa Setty to show that if a charging provision is ambiguous, the benefit goes to the taxpayer. Significant Doctrines and Principles G