Principles Of Statutory Interpretation Gp Singh High Quality !full! May 2026
Focuses on the natural, ordinary, or grammatical meaning of the words.
Indian Supreme Court judgments routinely quote Singh as the final authority on interpretation. In Reserve Bank of India v. Peerless General Finance (1987), Justice O. Chinnappa Reddy famously echoed Singh’s philosophy: principles of statutory interpretation gp singh high quality
To the junior clerks, the book was a daunting monolith. But to the Justice, it was a map. Focuses on the natural, ordinary, or grammatical meaning
This is the first step in any analysis. If the words of a statute are clear and unambiguous, they must be given their ordinary meaning. Courts cannot add words to a statute. Peerless General Finance (1987), Justice O
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.
