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> Student Hub > Interpretation of Statutes > Unit 6: Strict vs. Liberal Construction (Tax & Penal Laws)

Interpretation of Statutes

  • Unit 1: Meaning, Purpose & Basic Principles of Interpretation
    • Interpretation: Meaning, Purpose & Construction
  • Unit 2: Primary Rules of Statutory Interpretation
    • Literal, Golden & Mischief Rules of Interpretation
    • Rule of Harmonious Construction & Purposive Approach
  • Unit 3: Internal Aids to Interpretation
    • Internal Aids to Statutory Interpretation
  • Unit 4: External Aids to Interpretation
    • External Aids to Statutory Interpretation
  • Unit 5: Rules of Language & Subsidiary Maxims
    • Ejusdem Generis, Noscitur a Sociis & Language Rules
  • Unit 6: Strict vs. Liberal Construction (Tax & Penal Laws)
    • Strict Interpretation of Tax & Penal Laws
  • Unit 7: Operation & Presumptions of Statutes
    • Retrospective Operation & Statutory Presumptions

Unit 6: Strict vs. Liberal Construction (Tax & Penal Laws)

Statutes that impose financial burdens or restrict the personal liberty of citizens are subject to unique, strict rules of construction.

This unit analyzes the principles governing the Strict Interpretation of Taxation Laws and Penal Laws.

← Previous: Ejusdem Generis, Noscitur a Sociis & Language Rules
Next: Strict Interpretation of Tax & Penal Laws →

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