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: Integrates Indian legal principles with foreign works like Bennion on Statutory Interpretation Case Analysis

Justice G.P. Singh's Principles of Statutory Interpretation is much more than a textbook; it is a national legal treasure. It masterfully bridges the gap between abstract legal theory and practical judicial application, offering a clear, systematic, and critical analysis of how law is interpreted. Whether one is a student grappling with basic concepts, a practitioner building a legal argument, or a judge delivering a reasoned verdict, this work remains the definitive, indispensable guide to the art and science of statutory interpretation in India. Its continued relevance across multiple editions is the ultimate testament to its enduring quality and authority.

Must be interpreted strictly based on the literal text. There is no room for equity or intendment in a tax law; a citizen is either clearly taxed or not taxed. principles of statutory interpretation gp singh

Singh details how headers, titles, preambles, and marginal notes serve as tools to decipher intent.

Singh notes that literalism should not be followed if it leads to an absurdity that the legislature could not have possibly intended. III. The Golden and Mischief Rules : Integrates Indian legal principles with foreign works

While the literal rule is the starting point, Singh warns that it cannot lead to an absurdity. He famously argues that judges must presume that the legislature does not make mistakes. If the literal meaning leads to a patent anomaly, the court is not a robot; it must move to the next rule.

One of the most practical sections of Principles of Statutory Interpretation deals with what a judge can look at when the meaning is ambiguous. Whether one is a student grappling with basic

"Of the same kind or nature." Under this rule, where a list of specific words is followed by general words, the general words are interpreted to include only items of the same class or type as the specific ones. For example, if a statute mentions “cars, trucks, and motorcycles” and then “other vehicles,” the rule would likely exclude “airplanes” from the general term.

: The book captures a modern shift in the Supreme Court from strict literalism to a purposive approach, which looks at the objective and spirit of the law. Mischief Rule