Strict Construction Of Penal And Taxing Laws: Balancing Legal Precision And Fairness

Madhumitha C, Sastra Deemed University, Thanjavur Mehavarshini S, Sastra Deemed University, Thanjavur

1. Introduction

The legal community has long engaged in discussion and consideration over the strict interpretation of tax and penal laws. On the one hand, when serious financial obligations or criminal consequences are involved, it is imperative that these rules be interpreted with clarity and accuracy. However, the notion of justice and fairness demands that people not be unnecessarily burdened or punished by an excessively stringent interpretation of these rules. This paper explores the idea of tight construction of tax and criminal laws, its importance, and the current discussion around striking a balance between legal justice and accuracy.