meaning and scope of ‘strict interpretation’ - Indian Laws - General

Meaning and scope of strict interpretation strict interpretation , as evolved in Indian law and how the higher Courts have made a distinction while interpreting a taxation statute on one hand and tax exemption notification on the other. In Black s Law Dictionary (10th Edn.) strict interpretation is described as under: Strict interpretation- 1. An interpretation according to the narrowest, most literal meaning of the words without regard for context and other permissible meanings. 2. An interpretation according to what the interpreter narrowly believes to have been the specific intentions or understandings of the text s authors or ratifiers, and no more.Also termed (in senses 1 2) strict construction, literal interpretation; literal construction; restricted interpretation; interpretatio stricta; interpretatio restricta; interpretatio verbalis. 3. The philosophy underlying strict interpretation of statues.Also termed as close interpretation; interpretatio restrictive. See strict constructionism under constructionism. Cf. large interpretation; liberal interpretation (2). Strict construction of a statute is that which refuses to expand the law by implications or equitable considerations, but confines its operation to cases which are clearly within the letter of the statute, as well as within its spirit or reason, not so as to defeat the manifest purpose of the legislature, but so as to resolve all reasonable doubts against the applicability of the statute to the particular case . Willam M. Lile et al., Brief Making and the use of Law Books 343 (Roger W. Cooley Charles Lesly Ames eds., 3d ed. 1914). Strict interpretation is an equivocal expression, for it means either literal or narrow. When a provision is ambiguous, one of its meaning may be wider than the other, and the strict (i.e., narrow) sense is not necessarily the strict (i.e., literal) sense. John Salmond , Jurisprudence 171 n. (t) (Glanville L. Williams ed., 10th ed. 1947). The decision of this Court in Punjab Land Development and Reclamation Corporation Ltd., Chandigarh v. Presiding Officer, Labour Court Chandigarh and Ors. , 1990 (5) TMI 229 - SUPREME COURT , made the said distinction, and explained the literal rule- The literal rules of construction require the wording of the Act to be construed according to its literal and grammatical meaning whatever the result may be. Unless otherwise provided, the same word must normally be construed throughout the Act in the same sense, and in the case of old statutes regard must be had to its contemporary meaning if there has been no change with the passage of time. That strict interpretation does not encompass strictliteralism into its fold. It may be relevant to note that simply juxtaposing strict interpretation with literal rule would result in ignoring an important aspect that is apparent legislative intent . We are alive to the fact that there may be overlapping in some cases between the aforesaid two rules. With certainty, we can observe that, strict interpretation does not encompass such literalism, which lead to absurdity and go against the legislative intent. As noted above, if literalism is at the far end of the spectrum, wherein it accepts no implications or inferences, then strict interpretation can be implied to accept some form of essential inferences which literal rule may not accept. [ COMMISSIONER OF CUSTOMS (IMPORT), VERSUS M/S. DILIP KUMAR- 2018 (7) TMI 1826 - SUPREME COURT]