Interpretation of Words and Phrases of Taxing Statutes

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Description
The expression "interpretation" and "construction" are generally understood as synonymous even though jurisprudentially both are distinct and different. "Interpretation" means the art of finding out of true sense of the enactment whereas "Construction" means drawing conclusions on the documents based on its language, phraseology clauses, terms and conditions. Rules for Interpretation of "Tax Laws" are to some extent different than the General Principles of Interpretation of Common Law. Rules of Interpretation which govern the tax laws are being dealt in this series of articles.
In the case of taxing statutes, as in different type of statutes, there are certain bedrock principles on which the interpretation or construction of the particular statute is done by the Courts and Tribunals; and the all concerned person are required to have the knowledge of these basics in their catalogue to understand the statute and implications of its provisions. Some important aspects relating to 'Interpretation of words and phrases of Taxing Statutes' are dealt herein.

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Table of Contents
Chapter 1. Introduction
Chapter 2. Act
Chapter 3. Amendment
Chapter 4. An Act to Amend and Consolidate the Law
Chapter 5. Annul
Chapter 6. Bare Act
Chapter 7. Casus Omissus
Chapter 8. Caveat Meaning of a Caveat..
Chapter 9. Charging Provision
Chapter 10. Circulars or Instructions
Chapter 11. Clause
 Chapter 12. Code.
Chapter 13. Collegium
Chapter 14. Cross-Examination
Chapter 15. Definition Clause (Interpretation)
Chapter 16. Deletion.
Chapter 17. De Novo
Chapter 18. Derived From
Chapter 19. Dismiss
Chapter 20. Ejusdem Generis
Chapter 21. Error of Jurisdiction or Lack of Jurisdiction
Chapter 22. Estoppels
Chapter 23. Exception
Chapter 24. Exemptions
Chapter 25. Explanation
Chapter 26. For the Removal of Doubts
Chapter 27. Full and True Disclosures
Chapter 28. Includes.
Chapter 29. Income
Chapter 30. Income Tax Law
Chapter 31. Judicial Discipline
Chapter 32. Judicial Precedents
Chapter 33. Law
Chapter 34. Literal Rule
Chapter 35. Machinery Provision
Chapter 36. Mandatory or Directory
Chapter 37. Marginal Notes
Chapter 38. May or Shall
Chapter 39. Means
Chapter 40. Mutatis Mutandis
Chapter 41. Natural Justice
Chapter 42. Non-Obstante Clauses
Chapter 43. Nothing Contained In.
Chapter 44. Notwithstanding Anything Contained In
Chapter 45. Obiter Dicta
Chapter 46. Omission
Chapter 47. Oral Order or Judgment
Chapter 48. Per Incuriam
Chapter 49. Perversity
Chapter 50. Precedent
Chapter 51. Prescribed..
Chapter 52. Presumption
Chapter 53. Procedural law
Chapter 54. Proceeding.
Chapter 55. Prohibited By Law
Chapter 56. Prospective
Chapter 57. Proviso
Chapter 58. Punctuation
Chapter 59. Quash
Chapter 60. Ratio Decidendi
Chapter 61. Removal of Difficulty
Chapter 62. Repeal
Chapter 63. Res Judicata
Chapter 64. Retrospective
Chapter 65. Rule
Chapter 66. Rule Absolute
Chapter 67. Save as Otherwise Provided in This Act
Chapter 68. Saving Clauses
Chapter 69. Schedule
Chapter 70. Section
Chapter 71. Sub - Section
Chapter 72. Set-Aside.
Chapter 73. Short Title.
Chapter 74. Stare Decisis
Chapter 75. Subject to the Provisions of
Chapter 76. Sub-Silentio
Chapter 77. Substantive Provisions versus Technical Provisions Sequencing of Provisions
Chapter 78. Substantive Law
Chapter 79. Suo Moto
Chapter 80. Sufficient Cause
Chapter 81. Tax
Chapter 82. Ultra Vires
Chapter 83. Without Prejudice To
Chapter 84. Important Common Legal Terms
Chapter 85. Interpretation Act, 2005
Chapter 86. The General Clauses Act, 1897
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Author Details
Ram Dutt Sharma