1988 (5) TMI 342 - SC - VAT and Sales Tax

Whether the law reports namely All India Reporter Criminal Law journal Labour and Industrial Cases Taxation Law Reports Allahabad Law Journal and U.P. Law Tribune published by the 1st respondent All India Reporter Limited are newspapers as defined in the Working Journalists and Other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act 1955 (Act No. 45 of 1955)? Whether the employees of the 1st respondent engaged in the production or publication of the said law reports are entitled to the benefits conferred upon the employees of newspaper establishments by the Act? Held that - Appeal allowed. The law reports published by the 1st respondent are newspapers and the employees employed by the 1st respondent in their production or publication of the said law reports should be extended the benefit of the orders passed by the Central Government on the basis of the recommendations made by the Palekar Award. We accordingly allow the appeal set aside the judgment of the High Court and dismiss the writ petition filed by the 1st respondent before the High Court.

Issues Involved:
1. Whether the law reports published by the 1st respondent are newspapers as defined in the Working Journalists and Other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955.
2. Whether the employees of the 1st respondent engaged in the production or publication of the said law reports are entitled to the benefits conferred upon the employees of newspaper establishments by the Act.

Issue-Wise Detailed Analysis:

Issue 1: Definition of Newspapers
The primary question was whether law reports such as All India Reporter, Criminal Law Journal, Labour and Industrial Cases, Taxation Law Reports, Allahabad Law Journal, and U.P. Law Tribune are considered newspapers under the Act. The Act defines a "newspaper" as any printed periodical work containing public news or comments on public news. The court noted that the law reports are printed works and periodicals, and the remaining question was whether they contain public news or comments on public news.

The court referenced the Shorter Oxford English Dictionary, which defines "news" as new information of recent events. The court emphasized that decisions of the Supreme Court and High Courts are of public importance and constitute news since they affect the public generally. The court concluded that the law reports do contain public news as they publish recent judicial decisions, which are of interest to the public, especially the legal community.

Issue 2: Entitlement to Benefits
The court examined whether the employees involved in the production or publication of these law reports should be extended the benefits provided under the Act. The Act is designed to improve the conditions of service for employees in newspaper establishments. The court emphasized that the Act should be interpreted in a manner that advances its beneficent purpose.

The court disagreed with the High Court of Orissa's decision in P.S.V. Iyer v. Commissioner of Sales Tax, Orissa, which held that law journals were not newspapers. Instead, the court agreed with the High Court of Madras in T.V. Ramnath v. Union of India, which held that law reports are newspapers and their establishments are newspaper establishments under the Act.

The court concluded that the law reports published by the 1st respondent are newspapers within the meaning of the Act. Consequently, the employees engaged in their production or publication are entitled to the benefits conferred upon employees of newspaper establishments by the Act.

Conclusion:
The appeal was allowed, the judgment of the High Court was set aside, and the writ petition filed by the 1st respondent before the High Court was dismissed. The court held that the law reports published by the 1st respondent are newspapers, and the employees involved in their production or publication are entitled to the benefits under the Act. There was no order as to costs.

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