However, in many an acts, definition clause is inserted to mean a word or expression. In 1982, the ramsay case seemed to herald the introduction in the united kingdom of a judiciallydeveloped new. House of lords income tax inland revenue commissioners institute of taxation intention of parliament interpretation of statutes interpretation of taxing interpreting taxing statutes joint tax board judgement judges language law. Pdf interpreting tax statutes a shift away from the strict rules of. This has been a new initiative from goodword and we hope that it. There can be income tax, wealth tax, sales tax, gift tax, etc.
Interpretation of taxing statutes bombay chartered accountants. Get interpretation of statutes pdf notes, ebook for law llb students in llb law 3rd year pdf notes, projects, papers section at. Buy interpretation of statutes book online at low prices. This is one of the rules used in interpretation of statutes. Types of statute law of interpretation of statutes. The term enactment has been defined in subsection 17 of section3 definition clause of the general clauses act london. The interpretation act 1978 provides some terms to be used.
Discovering the grund of income taxation dickinson law ideas. Consideration of equity is wholly out of place in a taxing statute and only. It means the art of finding out the true sense of an enactment by giving the words of the enactment, their natural and ordinary meaning. The need of interpretation arises only when the words used in the statute are on. The author explains in very lucid and simple style the basic principles of interpretation, the subsidiary rules of interpretation and aids to interpretation, presumptions in statutory interpretation, statutes affecting the state and the courts jurisdiction, repeal and expiry of statutes, taxing statutes, penal and remedial statutes, and. The supreme court and the interpretation of tax statutes. Thus we find there has been a change in the approaches of the judges in interpreting a taxing statute in the recent past. Buy interpretation of statutes book online at best prices in india on. The principle of strict interpretation of taxing statutes was best enunciated by rowlatt j.
The maxim that there is no equity in tax is embodied in the bill of rights 1689 which provided for no taxation. Open library is an open, editable library catalog, building towards a web page for every book ever published. The interpretation of statutes is one of the most important subject usually taught in law llb 3rd year. The term internal aid is defined as interpretation of statute with those means which are found within the text of the statutes. Statute interpretation research by qaiser javed mian llb,llmu. The result is not exactly a single theory of interpretation, but rather an organizing principle under which there is a place for seemingly irreconcilable ideas, such as originalism and dynamic construction.
Interpretation of taxing statute as strict construction. In santi swarup sarkar v pradeep kumar sarkar, the supreme court held that if two interpretations are possible of the same statute, the one which validates the statute must be. Construction and interpretation of tax legislation. It can either be on income that an individual earns or on any other transaction. Interpretation of statutes buy interpretation of statutes by vepa p. Rules of interpretation of tax statutes p a g e 6 49 introduction 1. No enactment has been enacted by the legislature for interpretation of statues including on tax laws. In her book, sullivan on the construction of statutes. Doubts are resolved in favour of the class of persons for whose benefit the statute is enacted. Explanations and provisos are inserted to expand or. The author of this article is a coauthor of the book titled the principles of interpretation of statutes.
Much of it focuses on whether the interpretation of tax statutes is qualitatively different from other areas of law. Interpretation of statutes this article discusses the importance of the words and and or used in various statutes and the technique of interpretation to be applied to them to ensure that manifest intent of the legislature is given effect. The interpretation of statutes is one of the most important subject usually taught in law. Some of the literature on the interpretation of domestic tax statutes is helpful in illustrating the difficulties interpreters face in construing tax treaties. Expressio unius est exclusio alterius is a latin phrase that means express mention of one thing excludes all others. This paper deals with the new trends and approaches in interpretation of taxing statutes. Interpretation of taxing statutes frequently asked questions. Robert kiyosaki 2019 the speech that broke the internet keep them poor.
Here i am sharing two pdf ebooks containing detailed notes on the law llb subject interpretation of statutes. The content of this book is written subject to the principles of statutory interpretation and will. Article 265 of the constitution mandates that no tax shall be levied orcollected except by the authority of law. Important maxims related to interpretation of statutes. The phrase indicates that items not on the list are assumed not to be covered by the statute. Interpretation of statutes pdf notes, ebook for law llb.
It does not follow, however, that the statute creates a civil obligation on the. His commitment to the rule of law and constitutional rights, and his encyclopedic knowledge of the history, case law and principles of a wide variety of legal systems, are at the heart of purposive interpretation in law. On the other hand penal and taxing statutes and statutes excluding courts jurisdiction should be strictly. Such expansive interpretation of tax statutes, however, is out of step. Such a have other bring the rules of interpretation taxing. Statutory interpretation is the process by which courts interpret and apply legislation. Published in circuit magazine monthly, icwai, november, 2010 1 l. A taxing statute thus, levies taxes on all such transactions. Legal interpretation of tax law, second edition wolters kluwer.
It is a readytouse gist for law students and the primary objective of this gist is to enable the reader to understand the indepths of the subject and to provide exam oriented information. Despite this, there has been an inclusion of definition clause in most of the statutes so created, whether in the indian statutes or the statutes abroad. Any kind of intendment or presumption as to tax does not exist. Or if you can handle the boring, start with laxmikant. And then, there has been criticism made as to the utility of definition clause or the interpretation clause. The book is good for the students of interpretation of statutes. Mcgregor, interpretation of taxing statutes, supra footnote 2.
When something is mentioned expressly in a statute it leads to the. Apart from above brief submissions on interpretation of different statutes, many types of internal and external aids are used for the purpose of interpretation of statute. Statutes imposing taxes or monetary burdens are to strictly construed. The logic behind this principle is that imposition of taxes is also a kind of imposition of penalty which can only be imposed if the language of the statute unequivocally says so. Introduction there are very few tax cases known to the wider legal community but ramsay1 is one of them. Sometimes the words of a statute have a plain and a straightforward meaning. Maxwell on the interpretation of statutes by langan, p. What are the best books for statutory interpretation of. In a taxing statute one has to look merely at what is clearly said. Tax is a form of revenue which is to be paid to the government. S bindra,intrepretion of statute, 8th edition, the law book company pvt. The book thus suggests, with copious authority, practical and useful solutions to. House of lords income tax inland revenue commissioners institute of taxation intention of parliament interpretation of statutes interpretation of taxing interpreting taxing statutes joint tax board judgement judges language law of taxation learned lord justice legislation.
Rules of interpretation of tax statutes p a g e 2 49 foreword dear member, senior advocate mr. Income tax laws commentaries interpretation of statues. Kapadia former chief justice of india we are pleased to announce that the all india federation of tax practitioners. Sarathi books, eastern book company books, 9789387487970 at meripustak. Interpretation of taxing statutes frequently asked questions dedicated in fond memory of honble mr. Tax laws are highly complex, complicated and beyond understanding of a taxpayer. The author of this article is a coauthor of the book titled. The object of interpretation of statutes is to determine the intention of the legislature conveyed expressly or impliedly in the language used. Legal interpretation of tax law, second edition edited by robert f. Types of statute law of interpretation of statutes srd. Plain meaning, the tax code, and doctrinal incoherence.
This is also a very practical rule in the interpretation of taxing statutes and the charging section should be liberally construed while the procedure should have the widest possible ambit so as to ensure that no one has a vested right of procedure. Introduction statutes imposing taxes or monetary burdens are to strictly construed. Chapter 1 introdution to interpretation of statutes university law college, quetta. Students preparing for examinations should also refer to this book. In any case why dont you start with constitution by starting from ncert of indian constitution at work. He has been practicing advocate and a past president of aiftp. Interpreting the income tax act allard research commons.
A director researchfaculty member punjab judicial academy the term statute is usually used as interchangeable with the term enactment. The supreme court of canadas tax jurisprudence osgoode. In every treatise upon interpretation of statutes, different attitudes are attributed to the subject matter or nature of the statute so as to consider as to the effect of the object of the particular statute which is sought to be achieved. It provides that not only levy but also the collection of a tax must be under the authority of some law. Some amount of interpretation is often necessary when a case involves a statute. Welfare, social and beneficial statutes are not to be construed strictly. When judges are interpreting statutes their aim is to give meaning to a disputed point of legislation as to show what parliament appears to have intended called interpretation. One of the most respected judges serving today is aharon barak, president of the supreme court of israel. Income tax laws interpretation of statutes taxmann. Buy online income tax, gst, company law, insolvency. I have shared brief and tothe point notes that will help you revise this subject in quick time.
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