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The Interpretation of Statutes 5th ed

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Prof. Vepa P. Sarathi, in this very popular and authoritative work provides a clear understanding of the rules of interpretation of statutes. While discussing all the prevalent rules of interpretation, the author strongly advocates the rule 'to consider all the material relevant to the enactment, especially, travau.x preparatoires (preparatory works), and find out precisely what is its object. The author goes on to explain the scope and limitations of the other rules of interpretation. The discussion of the topics is supported by a wealth of authoritative writings of jurists and apt quotations of eminent writers. The students will find the work highly readable, and the practitioners will value it as a dependable reference work, especially with respect to retrospective nature, delegated legislation and pith and substance.
Call Number12 INT vep
Author(s)Vepa P Sarathi
PublisherEastern Book Company
Collationxlviii, 568p, 24cm
LanguageEnglish
Classification12 INT vep
ISBN/ISSN9789351451518
Edition5
Release Date2010
Topic(s)Tax Treaty Policy and Interpretation: General; Tax Law Study