1976 (10) TMI 147 - SC - Indian Laws

Whether entry 22 added by the Gujarat Government by notification dated March 27, 1967 to Part 1 of the Schedule to the Minimum Wages Act, 1948 covers Mangalore pattern roofing tiles? Held that - The Explanation says that, for the purpose of entry 22, potteries industry includes manufacture of the. nine articles of pottery named therein. It seems to us that the word includes has been used here in the sense of means , this is the only construction that the word can bear in the context. In that sense it is not a word of extension, but limitation; it is exhaustive of the meaning which must be given to potteries industry for the purpose of entry 22. It must therefore be held that the manufacture of Mangalore pattern roofing tiles is outside the purview of entry 22. Against assessee.

Summary

Issues:
Interpretation of entry 22 added by Gujarat Government to the Minimum Wages Act, 1948 regarding the coverage of Mangalore pattern roofing tiles.

Detailed Analysis:
The judgment by the Supreme Court of India involved a dispute regarding the interpretation of entry 22 added by the Gujarat Government to the Minimum Wages Act, 1948, specifically concerning the coverage of Mangalore pattern roofing tiles. The appellants, an association of manufacturers of such tiles and a partnership firm, challenged the validity of the notification dated May 12, 1975, which included roofing tiles under entry 22. The key question was whether the Explanation to entry 22, which listed various articles of pottery, intended to cover all possible articles of pottery, including roofing tiles.

The Explanation to entry 22 stated that the potteries industry "includes" the manufacture of specific articles of pottery. The State argued that this indicated an intention to cover all articles of pottery, including roofing tiles. However, the Court disagreed, noting that the word "includes" in the context of the Explanation did not have an extending force but rather a restrictive one. The Court analyzed the use of the word "includes" in statutory interpretation and concluded that it was used in a restrictive sense in this case, meaning it was exhaustive of the meaning of potteries industry for the purpose of entry 22.

The Court also compared the wording of entry 22 with another entry in the Schedule to demonstrate that the use of "includes" did not necessarily imply an extension of coverage. Ultimately, the Court held that the manufacture of Mangalore pattern roofing tiles fell outside the scope of entry 22. As a result, the appeal was allowed, the application of entry 22 to roofing tiles was quashed, and the appellants were permitted to withdraw any deposited sum in the Gujarat High Court.

In conclusion, the judgment provided a detailed analysis of the statutory interpretation of entry 22 in the context of the Minimum Wages Act, 1948, and clarified that the manufacture of Mangalore pattern roofing tiles was not covered under the said entry.