Principles Of Statutory Interpretation Gp Singh High Quality 【NEWEST · 2025】

Simply buying the book is not enough. Here is a study methodology used by toppers of judicial services exams (e.g., Delhi, Rajasthan, Bihar Higher Judicial Services):

Singh’s innovation: He demonstrates that Indian courts have used the golden rule not as a separate rule but as a within literal interpretation. He cites Commissioner of Income Tax v. J.H. Gotla (1985) – SC held that a strict literal reading of “individual” in a tax provision would defeat the scheme of assessing the estate of a deceased person; hence, “individual” includes a group of heirs. principles of statutory interpretation gp singh high quality