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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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2009 (11) TMI 977

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....61. On the other hand, Mr. P.S. Narasimha, learned senior counsel for the respondent has submitted that clause 3.3(ix) has to be read ejusdem generis and hence a literal interpretation cannot be given to the words "or on any money due to the contractor by the employer". We do not agree with the same. It is settled law that the principle of ejusdem generis does not apply in every situation. In Justice G.P. Singh's Principles of Statutory Interpretation, 11th Edition, it has been stated at pages 480-486: "It is essential for application of the ejusdem generis rule that the enumerated things before the general words must constitute a category or a genus or a family which admits of a number of species or members. "It is requisite" said Chandrashekhar Aiyar, J. "that there must be a distinct genus, which must comprise more than one species;" and "it is clearly laid down by decided cases", said Subbarao, J. "that the specific words must form a distinct genus or category". If the specified things preceding general words belong to different categories, this principle of construction will not apply. Further, mention of a single species does not constitute a genus. Thus, in the ....

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....d places are to continue subject to the provisions of that Act) shall be opened or used unless the same shall first have been licensed-"; ASQUITH, J., rejected the contention that 'other place of public entertainment' should be read as subject to ejusdem generis rule and gave three reasons in support of his conclusion which may usefully be quoted: "(a) Words excepting a species from a genus are meaningless unless the species in question prima facie falls within the genus. 'All hats other than top hats' make sense. 'All top hats other than bowler hats' does not. Equally little does 'all top hats and other articles except gloves', if other articles' are to be read as ejusdem generis with 'top hats'. Here the 'places' covered by Section 164 of the 1868 Act the places excepted do not fall within the assumed genus 'theatre or other' similar 'place of public entertainment' although there may be an overlap between the two. (b) No case was cited to us in which a genus has been held to be constituted, not by the enumeration of a number of classes followed by the words 'or other', but by the mention....

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.... risk of fire was increased; the Privy Council in these circumstances refused to construe the words 'or from any other cause whatever' by rule of ejusdem generis. LORD WATSON said: "In the present case, there appears no room for its application. The antecedent clause does not contain a mere specification of particulars but the description of a complete genus". It was held that the insurers could terminate the policy at will. Similarly, if the preceding words and the general words in question constitute description of two categories or genera or the general words in question in themselves constitute description of a distinct category, the rule will have no application. In construing the words 'for the purpose of a State or any other public purpose' in Section 6(4) (a), of the Bombay Land Requisition act, 1948, the Supreme Court declined to apply the rule of ejusdem generis for the construction of the words 'or any other public purpose' and pointed out by referring to the legislative entries in the lists that 'State purposes' and 'any other public purpose' were in themselves two distinct categories. The rule of ejusdem generis ha....

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....annot be restricted by applying the rule of ejusdem generis. A word of caution is here necessary. The fact that the ejusdem generis rule is not applicable does not necessarily mean that the prima facie wide meaning of the word 'other' or similar general words cannot be restricted if the language or the context and the policy of the Act demand a restricted construction. In the expression 'defect of jurisdiction or other cause of a like nature' as they occur in Section 14(1) of the Limitation Act the generality of the words 'other cause' is cut down expressly by the words 'of a like nature', though the rule of ejusdem generis is strictly not applicable as mention of a single species 'defect of jurisdiction' does not constitute a genus. Another example that may here be mentioned is Section 129 of the Motor Vehicles Act which empowers any 'police officer authorised in this behalf or other person authorised in this behalf by the State Government' to detain and seize vehicles used without certification of registration or permit. The words 'other person' in this section cannot be construed by the rule of ejusdem generis for mentio....