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TMI BlogDOCTRINE OF NOSCITUR A SOCIISX X X X Extracts X X X X X X X X Extracts X X X X ..... DOCTRINE OF NOSCITUR A SOCIIS - By: - Dr. Sanjiv Agarwal - Goods and Services Tax - GST - Dated:- 16-2-2023 - - Meaning and Scope According to Lord Macmillan, the doctrine of Noscitur A Sociis implies that the meaning of a word shall be just by the company it keeps. It expands the scope of the doctrine of ejusdem generis . It is a legitimate rule of construction to construe words in an Act of Parliament with reference to words found in immediate connection with them. Further, Maxwell has explained in his book, interpretation of a statutes that this doctrine means that when two or more words which are susceptible of analogous meaning are coupled together, they are understood to be used in their cognate sense. They take as it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere their colour from each other, that is, the more general is restricted to a sense analogous to a less general. The same rule is thus interpreted in words and phrases. The doctrine of Noscitur A Sociis is only a rule of construction and it will not prevail in cases. The word 'noscitur' means to know and the word 'sociis' means 'association'. The phrase 'noscitur a sociis' means to know the meaning by association or accordingly to the context. [ Heinz India Private Ltd. v, Glaza Smithkline Consumer Healthcare us, AIR 2008 (NOC) 1228 (Cal)] A rule of interpretation of statue known as 'noscitur a sociis' means that when two or more words which are capable of analogous meaning are coupled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gether, they take their colour from each other. This rule is more comprehensive than the rule of 'ejusdem generis', [ SAMEERA BANO VERSUS STATE OF RAJASTHAN AND ORS. - 2007 (4) TMI 777 - RAJASTHAN HIGH COURT relying on STATE OF BOMBAY OTHERS VERSUS THE HOSPITAL MAZDOOR SABHA OTHERS - 1960 (1) TMI 32 - SUPREME COURT ] The rule cannot be used to make one of the associated words wholly redundant. It may also happen that general words also receive a restricted meaning because of principle of legality as also when used in association with other words by application of the rules of noscitur a sociis and ejusdem generis. According to this rule, whether two or more words, which are susceptible of analogous meanin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g are coupled together, they are understood to be used in their cognate sense. They take their colour from each other, and the more general is restricted to a sense analogous to the less general. P. Ramanatha Aiyar s in Advanced Law Lexicon has explained the meaning, scope and application of doctrine of noscitur a sociis , some of which are extracted below: It is known by its associates. It is a rule laid down by Lord BACON that the coupling of words together shows that they are to be understood in the same sense. And where the meaning of a particular word is doubtful or obscure, or where a particular expression when taken singly is inoperative, the intention of a party who used it may frequently be ascertained by looking at adjoini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng words, or at expressions occurring in other parts of the same instrument. One provision of an instrument must be construed by the bearing it will have upon another. (Latin for Lawyers) The ejusdem generis rule is an example of a broader linguistic rule or practice to which reference is made by the Latin tag noscitur a sociis. Words, even if they are not general words like 'whatsoever' or 'otherwise' preceded by specific words, are liable to be affected by other words with which they are associated. RUPERT CROSS, Statutory Interpretation 118 (1976). Where two or more words susceptible of analogous meaning are coupled together noscitur a sociis , they are understood to be used in their cognate sense. They ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke, as it were, their colour from each other, the meaning of the more general being restricted to a sense analogous to that of the less general. [ Interpretation of Statutes by MAXWELL, 12th Edn., p 289 as referred in RAINBOW STEELS LTD. AND ANOTHER VERSUS THE COMMISSIONER OF SALES TAX, UTTAR PRADESH, LUCKNOW AND ANOTHER - 1981 (1) TMI 213 - SUPREME COURT Noscuntur a sociis is a rule of construction which means that when two or more words which are susceptible of analogous meaning are coupled together they are understood to be used in their cognate sense. They take as it were their colour from each other, that is, the more general is restricted to a sense analogous to a less general. STATE OF BOMBAY OTHERS VERSUS THE HOSPITAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MAZDOOR SABHA OTHERS - 1960 (1) TMI 32 - SUPREME COURT . The rule of costruction noscitur a sociis as explained by LORD MACMILLAN means: The meaning of a word is to be judged by the company it keeps ROHIT PULP AND PAPER MILLS LTD. VERSUS COLLECTOR OF CENTRAL EXCISE - 1990 (4) TMI 54 - SUPREME COURT Where entries in the Schedules of sales tax and excise statutes list some articles separately and some articles grouping together, it was held by applying principle 'noscitur a sociis' that when they are grouped together, each word in the entry draws colour from the other words therein. PARDEEP AGGARBATTI VERSUS STATE OF PUNJAB AND OTHERS (AND OTHER APPEALS) - 1997 (10) TMI 338 - SUPREME COURT The maxim of noscit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur a sociis may be a treacherous one unless the societas to which the 'socii' belong, are known. The risk may be present when there is no other factor except contiguity to suggest the 'societas'. But where there is, a term of wide denotation which is not free from ambiguity, the addition of the words such as 'including' is sufficiently indicative of the societas. The word 'includes' in the present context indicates a commonality or shared features or attributes of the including word with the included. GODFREY PHILLIPS INDIA LTD. AND ANOTHER VERSUS STATE OF UP. AND OTHERS (AND OTHER WRIT PETITIONS AND APPEALS) - 2005 (1) TMI 391 - SUPREME COURT According to Wharton s Law Lexicon, Noscitur a Sociis , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a test of construction of a single word there is a string of words in an Act of Parliament and the meaning of one of them is doubtful, that meaning is given to it which it shares with the other words. So, if the words horse, cow, or other animal occur, animal is held to apply to brutes only. Similarly, maxwell s book on interpretation of statutes states that where two or more words, susceptible of analogous meaning, are coupled together, noscitur a sociis , they are understood to be used in their cognate sense. They take as it were, their colour from each other, that is, the more general is restricted to a sense analogous to the les general. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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