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B.Sc., BA (Economics), L.L.B is an advocate, tax and business law consultant. He has a long experience in administering tax laws as an officer of Indian Revenue Service and in advising investors and entrepreneurs on legal, commercial and tax aspects of investment in India as an advocate now and previously as a senior adviser in the Indian Investment Centre, New Delhi (a Government of India Organization). He has authored widely acclaimed books - Principles of Constitutional and Administrative Law; Interpretation of Statutes, Wills and Deeds; Law Dictionary; Principles of Business and Commercial Laws; Competition Law; Law relating to Limited Liability Partnership; Administrative Law; Arbitration Law; Law of Trademarks, Passing Off and Geographical Indications; Law of Patents; Information Technology Law; Law of Benami Transactions; Law relating to Formation of Companies; Law relating to Company Meetings and Resolutions; Law relating to Corporate Financing; Law relating to Corporate Governance; Law relating to Investigation, SFIO and Fraud; Mergers and Acquisition; Indian Double Taxation Agreements and Tax laws in India; GAAR; Law of Transfer Pricing in India; Treatise on Direct Tax Code ; Law of Sick Industries; Offences and Prosecution ; and many more, besides more than two hundred research articles in various Journals and Magazines.
This edition of Statutory Interpretation by D.P. Mittal serves as a comprehensive and authoritative reference for understanding the principles, rules, and methods applied by courts in interpreting statutes. It is an essential resource for law students, legal practitioners, academicians, and judges, offering deep insights into how legislative intent is determined and applied in judicial decision-making.
The book covers the full range of interpretative tools and doctrines, ensuring that readers gain a practical as well as theoretical understanding of statutory construction. It draws extensively on landmark judgments from the Supreme Court and various High Courts, supplemented with comparative perspectives from other jurisdictions.
The content covers:
• Fundamental principles of statutory interpretation
• Literal, golden, and mischief rules of interpretation
• Internal aids to interpretation – preamble, headings, definitions, provisos, explanations, schedules, etc.
• External aids – legislative history, dictionaries, international conventions, and expert reports
• Harmonious construction and avoiding repugnancy between provisions
• Interpretation of taxing statutes, penal statutes, and remedial statutes
• Presumptions in statutory interpretation – against absurdity, against retrospective operation, etc.
• Impact of constitutional provisions on statutory interpretation
• Rules relating to delegated legislation and subordinate law-making
• Doctrines like ejusdem generis, noscitur a sociis, and contemporanea expositio
• Judicial trends in purposive interpretation and the shift towards a rights-based approach
This edition is particularly suitable for:
• Law students preparing for LL.B. and LL.M. examinations
• Advocates and legal professionals handling statutory disputes
• Judicial officers and aspirants of judicial services
• Academicians and researchers studying legislative drafting and interpretation
• Government officers and corporate counsel involved in compliance and regulatory matters
Whether for use in court, classrooms, or academic research, this work provides an exhaustive yet accessible exposition of the law relating to statutory interpretation, backed by authoritative case law and doctrinal clarity.
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