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............................................................................................................................DescriptionKatju's Interpretation of Taxing Statutes is a unique book written in a particularly clear and comprehensive style.An invaluable book for the tax professionals, it not only examines the legal principles of interpretation, especially principles of interpretation that are special to taxing statutes, but cites comprehensively all the relevant cases for in-depth study. The present edition also cites many recent Supreme Court decisions where judicial interpretation has deviated from the earlier trend of strict or literal construction of taxing statutes. The book focuses on recent trends in interpretation and on other vital considerations that must always be borne in mind while interpreting statutes. As such it is meant to provide the judge, the legal practitioner, public authorities, businessmen, students, and taxpayers valuable assistance in interpreting and understanding the highly intricate tax laws of recent years. The latest edition is essential reading since not only has fiscal legislation increased considerably both in complexity and in volume in recent times but also because there has been a definite shift of emphasis away from strictly literal construction of taxing statutes towards beneficial construction.Apart from the guidelines to interpretation contained in the book, a valuable feature of the book is the Appendices containing the complete text of the General Clauses Act and the complete text of important taxing statutes as amended up to 1998 as well as the judicial interpretation of words and phrases used in the taxing statutes.............................................................................................................................ContentsI - IntroductionII - The Principles of Strict ConstructionIII - General Principles of InterpretationIV - Rules Special to Taxing LawsV - Words and Entries in Taxing StatutesVI - Exemptions and NotificationsVII - Machinery and Procedural ProvisionsVIII - Other Principles relating to Taxing StatutesIX - Taxing Statutes and the ConstitutionX - Statutory PowersXI - Recent TrendsAppendix I - The General Clauses Act 1897Appendix II - Definitions The Income Tax Act 1961 The General Excise Act 1944 The Central Sales Tax Act 1956 The Wealth Tax Act 1957 The Gift Tax Act 1958 The Estate Duty Act 1953 The Customs Act 1962 The Sale of Goods Act 1930 The Indian Partnership Act 1930 The Foreign Exchange Regulation Act 1947 The Constitution of India The Central Excise Act 1944 The Customs Act 1962 The Central Sales Tax Act 1956 The Wealth Tax Act 1957............................................................................................................................Author DetailsMarkandey Katju, Judge, High Court, Allahabad............................................................................................................................
