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According to the majority in Commissioner of Income-tax v. Sodra Devi (1957), recourse may be had to…

The majority in Sodra Devi held that unless there is ambiguity, the court cannot depart from the normal rule of construction; Heydon's rule is used "only when the words used…

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According to the majority in Commissioner of Income-tax v. Sodra Devi (1957), recourse may be had to the rule in Heydon's case:

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The majority in Sodra Devi held that unless there is ambiguity, the court cannot depart from the normal rule of construction; Heydon's rule is used "only when the words used are ambiguous". It is not a first step in every case.

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