Conversely the so-called 'golden' rule will be utilized through the court in order to avoid arriving on an absurd decision under the literal rule of construction. Further it was explained with Parker B in case of BECKE v SMITH as follows: as;
"It is a very essential rule there in the construction of a statute just to adhere to the ordinary meaning of words utilized, and to the grammatical construction, unless that is at variance relating the intention of the legislature, to be composed from the statute itself, or leads to any manifest absurdity or repugnance, in such case the language may be modified or varied.".
As there an pattern of the application of the rule is INDEPENDENT AUTOMATIC SALES LTD v KNOWLES & FOSTER whether it was held that a debt may be regarded as a "book debt" within s.95 (2)(e) of the English Companies Act 1948 even by it has not been entered in the books of the business, offered that it would or could in the ordinary course of such business be entered in well-kept books concern to that business. Since to restrict the phrase as "book debts" to those debts entered in the books of the business would have entailed illogical and an unrealistic categorization of the debts of the business.