Where two provisions of a statute conflict, the rule of HARMONIOUS CONSTRUCTION requires that:

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_