Harmonious interpretation

Statutes are interpreted harmoniously and no provision of law can be interpreted in a manner that would make it contradictory to another provision of the same law or make another provision ineffective.

If one construction leads to a conflict, and on another construction , two Acts can be harmoniously constructed, then the later must be adopted

Act containing non-obstante clause has to be given prevalence

If two Acts contain non-obstante clause, then later prevails.

Statute cannot be read in isolation and Courts have to protect Constitutionality of statutes on the principle of interpretation of statues.

Every provision of law must be construed in harmony with other provisions of law so as to avoid any conflict.

Courts must avoid head on clash of seemingly contradicting provisions of law and must harmonize such provisions by interpreting not only provisions but also wisdom of Legislature in order to give effect to both provisions

In case of any conflict of any two provisions of law, courts must have to follow harmonious interpretation and not attribute redundancy to any provision of law rather both conflicting provisions of law are to be harmonized.

If there are two consistent, rationale/interpretations court was not to adopt such construction which may lead to some absurdity

Fiscal provision of a statute is to be construed liberally in favour of taxpayer and in case of any substantial doubt same is to be resolved in favour of taxpayer

If language used in statute is capable of two constructions, one which is consistent with good sense and fairness and other which would make its operation unduly oppressive, unjust or unreasonable or which may lead to strange, inconsistent results or otherwise introduce element of bewildering, uncertainty and practical inconvenience un-working of statute, court is to choose former

When State is inclined to give some benefit to a taxpayer, terms of provisions of policy should be interpreted in a liberal manner and with an intention to see that purpose for which policy is framed has been fulfilled and beneficiary is helped

Interpretation must not be such which may frustrate object of policy.

Statute must be harmoniously interpreted only where there was a conflict between its provisions.