The text book on interpretation of statutes has been written for the purpose of enabling law students to understand and grasp the well-established principles of statutory interpretation. All over the world the interpretative methods, especially judicial approach to the Parliamentary enactments is the same. The principles of statutory interpretation are expected to keep pace with the changes in the legal world. Second edition of this book has been up-dated with recent decisions delivered by the Supreme Court of India, various High Courts and ITA Tribunals. All-important cases and new decisions up to 30 July, 2017 are added in appropriate places of each chapter of the book. New cases decided by the superior judiciary with citation are available for reference in this up-dated edition. The book will be more helpful for the students in solving current problems and will also be helpful to the legal practitioners and judicial officers who need a handy text on the subject.