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Issues:
- Interpretation of section 38 of the West Bengal Fire Services Act and its impact on section 386 of the Calcutta Municipal Act as extended to the Municipality of Howrah. - Whether the Howrah Municipality is subject to the provisions of the West Bengal Fire Services Act. - Applicability of licensing requirements and fees under section 386 of the Act to premises used for multiple purposes. - Effect of the extension of the Calcutta Municipal Act to the Municipality of Howrah on the interpretation of relevant sections. Analysis: The appeal before the Supreme Court concerned the interpretation of section 38 of the West Bengal Fire Services Act and its effect on section 386 of the Calcutta Municipal Act as extended to the Municipality of Howrah. The case involved a company using premises for manufacturing activities without a license under the Act. The Magistrate convicted the respondent, imposing a fine, which was later reduced by the Additional Sessions Judge. The High Court held that while a license may be necessary, no fees could be charged for licensed premises under the Fire Services Act. The appellant contended that section 38 did not repeal section 386 as it applied to the Howrah Municipality. The Court analyzed the provisions of the Calcutta Municipal Act as extended to Howrah and the impact of the extension on the applicability of section 386. The notification extending the Act to Howrah replaced "Corporation" with "Commissioners" in section 386, making it a different provision. The Court referred to a similar case before the Privy Council to support its interpretation that modifications in the language of a provision render it distinct. Therefore, the Court held that section 38 of the Fire Services Act did not repeal section 386 as modified for Howrah Municipality. In conclusion, the Court allowed the appeal, setting aside the High Court's order. The respondent was convicted of the offenses charged, but the fine imposed by the Sessions Judge was not increased due to the appellant's success on the interpretation issue. The Court clarified the interpretation of the relevant sections and upheld the appellant's argument regarding the non-applicability of section 38 to the modified section 386 in the case of the Howrah Municipality. The judgment provides a detailed analysis of the legislative provisions, the extension of Acts to municipalities, and the impact of specific language modifications on the applicability of statutory requirements. It underscores the importance of precise language in legal provisions and the need for a thorough understanding of the legislative framework to determine the scope and effect of statutory provisions in specific contexts.
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