https://www.taxtmi.com/article/detailed?id=5157 Statutes are in pari materia only when they share the same object or relate to the same person or thing; absent such common object, definitions and provisions from one Act cannot be import ed or mechanically applied to another. Legislative definitions framed to "mean" particular terms are prima facie exhaustive for that statute, and interpretation must seek legislative intent from the words and context of the enactment itself. Courts should avoid construing a statute by reference to legislation of different scope or purpose unless there is express adoption or a shared object. en-us Fri, 14 Jun 2013 17:49:15 +0530 Fri, 14 Jun 2013 17:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5157 Statutes are in pari materia only when they share the same object or relate to the same person or thing; absent such common object, definitions and provisions from one Act cannot be import ed or mechanically applied to another. Legislative definitions framed to "mean" particular terms are prima facie exhaustive for that statute, and interpretation must seek legislative intent from the words and context of the enactment itself. Courts should avoid construing a statute by reference to legislation of different scope or purpose unless there is express adoption or a shared object. Articles Other Topics Fri, 14 Jun 2013 17:49:15 +0530 https://www.taxtmi.com/article/detailed?id=5157