Commissioner of Income-tax v. Smt. Sodra Devi
AIR 1957 SC 832 · Supreme Court of India
The word 'individual' in the taxing provision was read with its associates so as not to include a female assessee in that scheme.
Unit II · Interpretation of Statutes
Noscitur a sociis and ejusdem generis
Study aid only. Confirm statute numbers with the current bare Act and the official OU LL.B. (3-YDC) 2024–25 syllabus PDF.
Statute sections
| Act / instrument | Section | Name |
|---|---|---|
| General Clauses Act, 1897 | 3(31) | Person |
| General Clauses Act, 1897 | 3(42) | Document |
Landmark cases
Lilavati Bai v. State of Bombay
AIR 1957 SC 521 · Supreme Court of India
General words following specific ones are confined to things of the same genus (ejusdem generis) unless the statute shows a wider intent.
Amar Chandra Chakraborty v. Collector of Excise
AIR 1972 SC 1863 · Supreme Court of India
Ejusdem generis is only an aid; it yields if the specific words do not constitute a distinct genus.