Revolutionary Raja Ram for Tax & Economic Reforms
about 1 year ago
The Golden Rule of Interpretation of Statutes i.e. Generalia Specialibus Non Derogant, Where a Statute contains both a general provision as well as specific provision, the latter i.e. specific must prevail over general.
The same is also supported by Supreme Court in case of Union of India v. India Fisheries (P.) Ltd. AIR 1966 SC 35, Bengal Immunity Co. v. State of Bihar AIR 1955 SC 661 and in many other cases.
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