https://www.taxtmi.com/article/detailed?id=8825 Interpretation of statutes is the process courts use to ascertain legislative intention by reading statutory words in their natural and ordinary meaning, within context, and harmoniously with an Act's scheme, object and purpose. Core rules-the literal rule, golden rule, mischief rule, reasonable and harmonious construction-guide resolution of ambiguity. Internal aids (titles, preambles, definitions, provisos, schedules) and external aids (parliamentary materials, legislative history, judicial decisions) inform meaning. Presumptions (non retroactivity, protection of common law rights and liberty, mens rea for crimes) further constrain constructions. en-us Mon, 18 Nov 2019 08:11:57 +0530 Mon, 18 Nov 2019 08:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8825 Interpretation of statutes is the process courts use to ascertain legislative intention by reading statutory words in their natural and ordinary meaning, within context, and harmoniously with an Act's scheme, object and purpose. Core rules-the literal rule, golden rule, mischief rule, reasonable and harmonious construction-guide resolution of ambiguity. Internal aids (titles, preambles, definitions, provisos, schedules) and external aids (parliamentary materials, legislative history, judicial decisions) inform meaning. Presumptions (non retroactivity, protection of common law rights and liberty, mens rea for crimes) further constrain constructions. Articles Other Topics Mon, 18 Nov 2019 08:11:57 +0530 https://www.taxtmi.com/article/detailed?id=8825