Regarding taxing statutes, the well established rule is, 'if the person sought to be taxed comes within the letter of the law he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the crown seeking to recover the tax can not bring the subject within the letter of the law, the subject is free, however apparently within the spirit of law the case might otherwise appear to be'. Such a construction is known as:
A. Strict Construction
B. Liberal Construction
C. Equitable Construction
D. Harmonious Construction
Answer: Option A
Related Questions on Miscellaneous in Law
Which of the following Acts was amended by the Criminal Law Amendment Act, 2013?
A. None of these
B. The Protection of Children from Sexual Offences Act, 2012
C. The Information Technology Act, 2000
D. The Immoral Trafficking (Prevention) Act, 1956
Arms Act, 1959 came into force on:
A. 23rd December, 1959
B. 13th July, 1959
C. 1st October, 1962
D. 23rd December, 1962
Sodomy is a ground for divorce under which of the following matrimonial legislations?
A. The Divorce Act, 1869
B. The Dissolution of Muslim Marriages Act, 1939
C. The Indian Christian Marriages Act, 1872
D. The Hindu Marriage Validation Act, 1946
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