Principle of Strict Interpretation
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The principle of strict interpretation is a general doctrine of legal interpretation under which provisions that impose obligations, restrict rights, create liabilities, or confer exceptional powers are construed narrowly and precisely, according to the ordinary and natural meaning of the words used.
The courts applying this principle refuse to extend the scope of a rule beyond what is clearly expressed in the text, even if a broader interpretation might appear reasonable or desirable. The rationale is that individuals should not be subjected to burdens or penalties unless the law has done so in clear and unambiguous terms, and any doubt should be resolved against the party seeking to rely on the restrictive or burdensome provision.
This approach has been particularly prominent in penal and taxing statutes, as illustrated in cases such as Tuck & Sons v Priester (1887), where the House of Lords held that penal provisions must be construed strictly, and Inland Revenue Commissioners v Duke of Westminster (1936), where the House of Lords reaffirmed that taxing statutes must be applied according to their precise wording and not by reference to their perceived purpose.
Strict interpretation does not permit courts to rewrite legislation or contracts, but it does require fidelity to the language chosen, ensuring legal certainty, predictability, and protection against the imposition of obligations by implication rather than clear expression.














