CV

CA Intermediate · Corporate & Other Laws

Interpretation of Statutes, Deeds & Documents

Chapter 5 · 0 formulas · 4 exam-critical pointers

Core concepts

  1. 01Primary rules: literal (grammatical), golden, mischief (Heydon's), purposive.
  2. 02Aids to construction — internal (preamble, headings) and external (history, dictionaries).
  3. 03Doctrine of ejusdem generis: general words limited to same class as specific.
  4. 04Doctrine of noscitur a sociis: meaning known by association.
  5. 05Strict construction for penal & taxing statutes; liberal for beneficial legislation.

Flowchart

Rules of Interpretation | Literal --> plain meaning Golden --> avoid absurdity Mischief --> Heydon's (4 questions) Purposive --> intent of legislature | Aids: Internal (preamble) + External (history)

Exam-critical pointers

  • Ut res magis valeat quam pereat — construction giving effect preferred over destroying effect.
  • Tax statute: in case of ambiguity, benefit to assessee (Vodafone, but post-2017 SC reversed for exemption notifications).
  • Beneficial construction: workmen / consumer protection / welfare legislation.
  • Marginal notes are not aids unless reflecting clear intent.

Make it click