Subject(s): Taxing Statutes -- Legislation -- Interpretation of statutes : Legislative intention and duty of court, judge's duty, law making by legislation and judicial law making, comparisons of case law and statute law, classification of statutes -- Judicial creativity, purposive approach and judicial activism, judges- intention seekers and legislators as well, public interest litigation -- General principles of interpretation - literal and grammatical rules, golden rule of interpretation -- Construction with reference to the object and purpose of the statute, construction of associated words, rules of ejusdem generis, noscitur a sociis -- Other general principles : Ut res magis valeat quam pereat, expressio unius est exclusio alterus, harmonious construction -- Presumptions : Against intending injustice or absurdity -- Construction of acts in Pari Materia -- General and special statutes : Generalia specialibus non derogant, when special act prevails against a general act, conflict between two special statutes -- Retrospective operation of statutes -- Repeal of statutes : S.6 of general clauses act 1897 -- Directory and mandatory provisions : Statutory provisions creating public duties and conferring private rights , conditions precedent to exercise of jurisdiction -- Codifying, consolidating and amending statutes, aids to interpretation - internal aid , external aids -- Provisos exceptions and saving clauses, interpretation of taxing statutes, interpretations of penal statues, interpretation of constitution, leading cases -- Principles of legislative introduction : Principles of utility, ascetic principles, arbitrary principle of principle of sympathy and antipathy