Statutory construction

Words "and" & "or" were interchangeable and the word "and" could be construed as "or" and vice versa; if such change was necessary to effectuate obvious intention of Legislature or statutory rules framer

Rule of avoidance of double taxation was merely a rule of construction, therefore, it ceased to have application when the Legislature expressly enacted a law which resulted in double taxation of the same income, however, in the absence of clear provisions stipulating double or multiple levies, the courts must lean in favour of avoiding double taxation

While there could be double taxation if the Legislature had distinctly and expressly enacted it, however, in the absence of such an enactment, where there were general words of taxation, then the Court had to interpret the provisions in a manner where they could not be so interpreted as to tax the subject twice over same

In absence of any impediment specifically created in the Constitution of a country or the Legislative enactment itself, there was a desirability or need to otherwise to avoid such double liability therefore the court, unless there was clear and specific mandate of law in favour of multiple levies, in construing general statutory provisions, must lean in favour of an interpretation as to avoid double taxation.