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This paper presents a step by step approach of unpacking humour in joke stories from Udurawana in Sir-Lanka. The analysis has employed two theoretical models: Grice's (1975) theory of Conversational Implicature, and Juckel, Bellman and Varan's (2016) Taxonomy of Humour Techniques. The study has demonstrated that understanding humour involves going through different layers of language given that humour itself does not reside at the surface; but rather inside meanings of words and phrases. Thedoi:10.17507/tpls.0907.02 fatcat:ksiwlwfd5raszpvglkqxxbybqm