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Where two provisions of a statute conflict, the rule of HARMONIOUS CONSTRUCTION requires that:
AThe later provision overrides the earlier
BThe provision in a specific chapter prevails
CBoth provisions be given effect by reading them harmoniously without rendering either nugatory
DThe provision dealing with persons prevails over property
Answer & Solution
Correct answer: C. Both provisions be given effect by reading them harmoniously without rendering either nugatory
1. Harmonious construction — when two provisions conflict, both must be interpreted to give effect to each without making either redundant.
2. If reconciliation is impossible, the special provision overrides the general (generalia specialibus non derogant).
3. Hence (B).
_Source: ICAI BoS CA Inter Paper 2 — Interpretation of Statutes_