PPT: Interpretation of Statutes | Corporate & Other Laws for CA Intermediate PDF Download

 Page 2


Preface
Interpretation of statutes is a subject that all legal professionals study as part of their 
academic curriculum. However, the subject is often perceived to be highly theoretical and 
esoteric. This is a subject that every legal professional is supposed to know and also 
claims to know, while being aware in his / her heart of never studying the subject to any 
great depth. Given this state of affairs among legal professionals, it is not surprising that 
non-legal professionals have no inkling of the subject. 
This Guide is primarily meant for non-legal professionals like engineers, entrepreneurs, 
managers who often need to understand and interpret laws. Legal professionals 
(advocates, chartered accountants and company secretaries) as well students aspiring to 
become legal professionals may also find it useful. 
Primary focus of this Guide is interpreting in the context of Indian laws and legal system, 
though there is not much difference in rules of interpretation in English-speaking countries. 
Last but not the least, this Guide is not a replacement for good legal advice. Please 
consult a legal professional for any issues that you face.
Page 3


Preface
Interpretation of statutes is a subject that all legal professionals study as part of their 
academic curriculum. However, the subject is often perceived to be highly theoretical and 
esoteric. This is a subject that every legal professional is supposed to know and also 
claims to know, while being aware in his / her heart of never studying the subject to any 
great depth. Given this state of affairs among legal professionals, it is not surprising that 
non-legal professionals have no inkling of the subject. 
This Guide is primarily meant for non-legal professionals like engineers, entrepreneurs, 
managers who often need to understand and interpret laws. Legal professionals 
(advocates, chartered accountants and company secretaries) as well students aspiring to 
become legal professionals may also find it useful. 
Primary focus of this Guide is interpreting in the context of Indian laws and legal system, 
though there is not much difference in rules of interpretation in English-speaking countries. 
Last but not the least, this Guide is not a replacement for good legal advice. Please 
consult a legal professional for any issues that you face.
A. What  is interpretation?
B. Essentials of Interpretation
C. Guiding Rules
D. Subsidiary Rules
E. Internal Aids
F. External Aids
Page 4


Preface
Interpretation of statutes is a subject that all legal professionals study as part of their 
academic curriculum. However, the subject is often perceived to be highly theoretical and 
esoteric. This is a subject that every legal professional is supposed to know and also 
claims to know, while being aware in his / her heart of never studying the subject to any 
great depth. Given this state of affairs among legal professionals, it is not surprising that 
non-legal professionals have no inkling of the subject. 
This Guide is primarily meant for non-legal professionals like engineers, entrepreneurs, 
managers who often need to understand and interpret laws. Legal professionals 
(advocates, chartered accountants and company secretaries) as well students aspiring to 
become legal professionals may also find it useful. 
Primary focus of this Guide is interpreting in the context of Indian laws and legal system, 
though there is not much difference in rules of interpretation in English-speaking countries. 
Last but not the least, this Guide is not a replacement for good legal advice. Please 
consult a legal professional for any issues that you face.
A. What  is interpretation?
B. Essentials of Interpretation
C. Guiding Rules
D. Subsidiary Rules
E. Internal Aids
F. External Aids
A1. Interpreting Statutes
A2. Problems with Interpretation of Statutes
A3. Interpreting Contracts, Deeds and Agreements
A4. Problems with Interpretation of Agreements
A5. Objectives of Interpretation
A6. Examples of Interpretation of disputes
Page 5


Preface
Interpretation of statutes is a subject that all legal professionals study as part of their 
academic curriculum. However, the subject is often perceived to be highly theoretical and 
esoteric. This is a subject that every legal professional is supposed to know and also 
claims to know, while being aware in his / her heart of never studying the subject to any 
great depth. Given this state of affairs among legal professionals, it is not surprising that 
non-legal professionals have no inkling of the subject. 
This Guide is primarily meant for non-legal professionals like engineers, entrepreneurs, 
managers who often need to understand and interpret laws. Legal professionals 
(advocates, chartered accountants and company secretaries) as well students aspiring to 
become legal professionals may also find it useful. 
Primary focus of this Guide is interpreting in the context of Indian laws and legal system, 
though there is not much difference in rules of interpretation in English-speaking countries. 
Last but not the least, this Guide is not a replacement for good legal advice. Please 
consult a legal professional for any issues that you face.
A. What  is interpretation?
B. Essentials of Interpretation
C. Guiding Rules
D. Subsidiary Rules
E. Internal Aids
F. External Aids
A1. Interpreting Statutes
A2. Problems with Interpretation of Statutes
A3. Interpreting Contracts, Deeds and Agreements
A4. Problems with Interpretation of Agreements
A5. Objectives of Interpretation
A6. Examples of Interpretation of disputes
A1. Interpreting Statutes
? Legislature makes laws, Judiciary Interprets them
? Advocates, as officers of court, assist judges to interpret
? Advocates, CA’s and CS’s interpret laws to suit the needs of their 
clients
? Advocates, CA’s and CS’s are required to interpret laws to advise 
clients the right course of action
? Advocates, CA’s and CS’s are required to interpret laws to prepare 
legal documents including forms, agreements, statements, 
declarations, affidavits etc.
? Advocates, CA’s and CS’s often serve as arbitrators where they are 
called to interpret laws