STRICT CONSTRUCTION OF TAXING STATUTES

INTRODUCTION Statutes imposing taxes or monetary burdens are to strictly construed. The logic behind this principle is that imposition of taxes is also a kind of imposition of penalty which can only be imposed if the language of the statute unequivocally says so. Any kind of intendment or presumption as to tax does not exist. TAX AND FEE In case of a fee, there is a specific service rendered to...

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AMENDING, CONSOLIDATIONG AND CODIFYING STATUTE

INRODUCTION A Consolidating statute is a statute which collects the statutory provisions relating to a particular topic, and embodies them in a single Act of parliament, making minor amendments and improvements. CONSOLIDATING STATUTE The object of a consolidating statute is to present entire body of different statutory laws on a particular subject in a complete form. This is done by repealing...

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INTERNAL AID OF INTERPRETATION

INTRODUCTION Statute generally means the law or the Act of the legislature authority. The general rule of the interpretation is that statutes must prima facie be given this ordinary meaning. If the words are clear, free from ambiguity there is no need to refer to other means of interpretation. But if the words are vague and ambiguous then internal aid may be sought for interpretation. INTERNAL...

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GENERAL PRINCIPLES OF INTERPRETATION

Introduction The term interpretation means “To give meaning to”. Governmental power has been divided into three wings namely the legislature, the executive and the judiciary. Interpretation of statues to render justice is the primary function of the judiciary. It is the duty of the Court to interpret the Act and give meaning to each word of the Statute. The most common rule of interpretation...

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Interpretation of statutes Basic Knowledge

Statutory Interpretation How Judges Read the Statute Laws of Parliament Role of the Courts Recall the courts have two main roles To resolve disputes, both criminal and civil To declare the law by Creating new common law ex post facto and interpreting the meaning of statute law Declaring the Statute Law There can be uncertainty and dispute about the meaning of statute laws. Courts have...

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Sales and Lease Warranties

Overview A warranty is an assurance of fact upon which a party may rely. Warranty of Title. Express Warranty. Implied Warranty of Merchantability. Implied Warranty of Fitness for a Particular Purpose. Implied warranty arising from the course of dealing or trade usage. Warranty of Title Automatically arises in most commercial sales transactions. UCC-312 creates 3 warranties: Good Title. No...

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