The definition of ‘transfer of property’ in the Gift Tax Act, 1958 came into jeopardy as the words ‘disposition, conveyance, assignment, settlement, delivery and payment’ were used in the definition which signifies different modes of transfer of property.

The interpretation is an art that involves a high degree of expertise and risk, a slight change in meanings can set a man free or hang him till Meaning and Classification of Statutes | Interpretation of Statutes. Salmond directed that, “Interpretation or construction is the process by which the Court’s seek to ascertain the meaning of the legislature through the medium of authoritative forms in which it is expressed. Sometimes, more than one method may be used. ... Preamble, Marginal notes, Headings of a group of sections or individual sections, Definition of interpretation clauses, Provisions, Illustrations, Exceptions and saving clauses, Explanations, Schedules, Punctuation. Possession is an evidence of ownership. strongly argued for the implementation of the law as it is not it ought to be, emphasized the importance of court in the interpretation, formulation and execution of legal rules, gave place to the sanction as per the degree of wrong deeds backed by more logical interpretation.
Statutory interpretation is the process by which courts interpret and apply legislation. Salmond etc. While SALMOND says that, ... statute to determine what the legislature meant by "motor vehicle" and whether or not the motorcycle fell within that definition and was covered by the statute. 5 Types of Interpretation. His other definition said that law consists of a set of rules recognized and acted on in courts of justice. This note basically talks about the importance of interpretation of statute, its growth and significance. According to Salmond law is the body of principles which are recognized and applied by the state in the administration of justice. ... or on that of a word found within a definition itself. All interpretation relies on conveying information from a source language into a target language, but there are multiple ways this is achieved and the best method for interpretation will depend upon the needs of the speakers and listeners. 1) Meaning: "Possession" literary means physical control over a thing or an object. ‘Law’ in this definition is used in its abstract sense. Possession is the most basic relation between man and a thing. According to Salmond, in the whole range of legal theory, there is no conception more difficult than that of Possession.

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