What distinguishes this work as "high quality" is not just its comprehensive nature, but its rigorous scientific approach to the chaotic art of interpretation. Here is a breakdown of the features that make this tome indispensable.
This paper was prepared as a high-quality analytical overview. For an exhaustive treatment, refer to the latest edition of G.P. Singh’s work itself, which remains the primary source. principles of statutory interpretation gp singh high quality
In the Indian legal context, statutory interpretation cannot be separated from the Constitution. Singh’s work is high-quality because it bridges the gap between ordinary statutes and constitutional mandates. What distinguishes this work as "high quality" is
A cheaper, low-quality edition might omit the subtle distinctions between what is admissible vs. what is conclusive . A high-quality edition painstakingly maintains these distinctions. For an exhaustive treatment, refer to the latest
: In Mohan Kumar Singhania v. Union of India (1992), the Supreme Court, following Singh’s analysis, refused a literal reading of “month” in a customs notification because it would violate trade equality—adopting a contextual construction instead.
Based on your search for with an emphasis on high quality , here are the key features and what you should look for to ensure you get the best edition and print.
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.