Doctrine of Ejusdem Generis - IV Semester
Doctrine of Ejusdem Generis - IV Semester
Doctrine of Ejusdem Generis - IV Semester
Generis
Prof. S. P. Srivastava
Department of Law and Governance
CUSB, Gaya
Meaning and Origin
Ejusdem Generis means of the same kind or
nature.
This is a facet of the principle of Noscitur a
Sociis.
It is an ancient doctrine commonly called
Held:
Section 32 of the Income-tax Act, 1961 allows depreciation
on both tangible and intangible assets and clause (ii) thereof
enumerates intangible assets on which depreciation is
allowable. The assets which are included in the definition of
‘intangible assets’ given in clause (ii) are know-how, patents,
copyrights, trademarks, licenses, franchises, etc., and any
other business or commercial rights of similar nature are also
included. Goodwill is a bundle of rights which included, inter
alia, patents, trademarks, licenses, franchises, etc. Therefore,
all these rights are similar to the rights under goodwill.
Applying the principles of Ejusdem Generis the meaning has
to be extended to the phrase ‘other business or commercial
rights of similar nature’.
Siddeshwari Cotton Mills (p) Ltd. v.
Union of India
Held: The courtwhile interpreing the
expression ‘any other process’ appearing
along with beaching, mercerizing, dyeing,
printing, water proofing, rubberizing, shrink
proofing, organic processing in S. 2(f) of the
Central Excise and Salt Act 1944 said, that the
forgoing words which precedes the expression
or any other process contemplates process
which import a change of lasting nature must
share one of those incidents.
UP State Electricity Board
Held: It is essential for the application of the
rule that enumerated things must constitute
a category or genus or a family which admits
number of species and members/
Hamadard Dawakhana v. UOI
Should not have different Intention.
The context makes it very clear that all