Principles Of Statutory Interpretation Gp Singh !!exclusive!! -

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.

In contemporary jurisprudence, the court does not merely look at the dictionary definition of a word. Instead, Singh guides the reader through the "purposive construction" of law, where a provision must be “illumined by the goal, though guided by the word”. This modern approach allows the court to interpret language to advance the remedy Parliament intended, even if the literal text is obscure or contains a lacuna.

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The Mischief Rule (Purposive Construction / Heydon’s Case)

When the words of a statute are ambiguous and capable of multiple meanings, Justice G.P. Singh highlights the enduring relevance of the Mischief Rule. Established in Heydon’s Case (1584), this rule requires courts to look at four specific elements: What was the common law before the making of the Act? Must be interpreted strictly based on the literal text

This section focuses on how to interpret statutes that impact the authority and power of judicial bodies, including rules concerning ouster and exclusion of jurisdiction.

If the language is clear and unambiguous, the court must give it plain meaning, regardless of the consequences. Instead, Singh guides the reader through the "purposive

Where general words follow specific words of a distinct class or category, the general words are construed to include only things of the same general nature as those specifically enumerated.