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2004 (4) TMI 632 - SC - Indian Laws


Issues Involved:
1. Whether pisciculture is considered agriculture under the Tamil Nadu Revision of Tariff Rates on Supply of Electrical Energy Act, 1978.
2. Interpretation of the term "agriculture" in the context of the Act and the notification issued thereunder.

Summary:

Issue 1: Whether pisciculture is considered agriculture under the Tamil Nadu Revision of Tariff Rates on Supply of Electrical Energy Act, 1978.
The appellants, owners of fish farms, claimed the benefit of a notification dated 19.11.1990, which provided free electricity for agricultural purposes. The Tamil Nadu Electricity Board denied this benefit on the grounds that pisciculture is not agriculture. The High Court upheld this view, leading to the present appeal.

Issue 2: Interpretation of the term "agriculture" in the context of the Act and the notification issued thereunder.
The Act does not define "agriculture," necessitating an examination of its ordinary meaning. The Court referred to various dictionaries and legal precedents, including the three-Judge Bench decision in CIT v. Benoy Kumar Sahas Roy, AIR (1957) Supreme Court 768, which distinguished between the narrow and wider senses of agriculture. The primary sense involves cultivation of the field, while the wider sense includes activities related to land such as horticulture and livestock rearing.

The Court concluded that:
1. Agriculture involves basic operations like tilling, sowing, and planting, which require human skill and labor on the land.
2. Subsequent operations must be in conjunction with the basic agricultural activities.
3. Agriculture includes all products of the land with utility for consumption or trade.
4. Activities merely connected to land do not qualify as agriculture.

The Court rejected the appellants' argument that fish farming is agriculture, noting that fish are not domestic animals and pisciculture is a branch of aquaculture, not agriculture. Definitions from other statutes were deemed irrelevant as they are not in pari materia and often provide extended or artificial meanings to fulfill specific legislative objectives.

The Court affirmed the High Court's judgment, dismissing the appeals with costs.

 

 

 

 

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