Logical Implications
of the Ejusdem Generis Rule' 7 Conv (NS) 119).
14
27. This ejusdem generis principle is a facet of the
principle ... report. On the principle of ejusdem generis,
the learned Judge observed as follows:-
"...The ejusdem generis rule strives to
reconcile the incompatibility between
specific
given some effective
meaning and applying the principle of ejusdem generis,
the words "other advantage" would have to be
interpreted in the same ... undue economic advantage". On
the doctrine of `ejusdem generis', Mr. Chitnis relied on R.
& B. Falcon (A) PTY Ltd. v. Commissioner
that words "or otherwise" must be understood by following ejusdem
generis and, thus, to exclude educational institution being not similar
to industrial, commercial ... widest possible meaning and not
restrictive meaning by applying principle of ejusdem generis.
The first question that would cross ones mind, thus,
would
Logical Implications
of the Ejusdem Generis Rule' 7 Conv (NS) 119).
14
27. This ejusdem generis principle is a facet of the
principle ... report. On the principle of ejusdem generis,
the learned Judge observed as follows:-
"...The ejusdem generis rule strives to
reconcile the incompatibility between
specific
that
the principle of ejusdem generis he-1.s'--.iio E1r)})IE.CE}1.i(}i'h-L."\3Jfih
such other places wherever situated" will have to be read
ejusdem generis. According to the Petitioners, excavation of land for
construction of a building ... such other places wherever situated",
should be read ejusdem generis clearly overlooks the setting in which the
same appears. It not only refers
that the words "take notice" has to be interpreted
ejusdem generis to the words "take cognizance" appearing in Section ... Therefore, rule of
ejusdem generis cannot be applied in interpreting Section 49(3) .
Assuming that the rule of ejusdem generis applies, even then the show
terms
thereof.
7.1 Learned counsel further submitted that the principle of
ejusdem generis rule has to be applied to the scope of Clause ... Reliance is
also placed on the principle of ejusdem generis on a judgment of the
Hon'ble Supreme Court in the case of State
board. According to the Ld.
CIT(A) the principle of ejusdem generis is applicable to the second part
of sub clause (b) of Clause ... conditions stipulated in section 10A which are mandatory.
• The principle of ejusdem generis is applicable to the words' products or
services of similar nature
expression "other authority" would have to be read ejusdem generis to the
earlier part of Rule 9 (2) and that they must take ... service
jurisprudence can hardly be justified.
35. The rule of ejusdem generis is applied where the words or language
of which in a section
