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TMI Blog1987 (2) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... o section 27. - C.A. Nos. 2245- 2249 of 1985, - - - Dated:- 10-2-1987 - CHINNAPPA REDDY O. AND KHALID V. JJ. S.N. Kacker, Senior Advocate (LR. Singh, Advocate, with him), for the respondents. V.M. Tarkunde, Senior Advocate (M.P. Jha, Advocate, with him), for the appellants. Vijay Hansaria, Advocate (in C.A. No. 2248 of 1985), for the respondent. -------------------------------------------------- The judgment of the Court was delivered by V. KHALID, J.- In these appeals, by special leave, the short question that falls for decision is as to how explanation to section 2(p)(i) inserted by the Bihar Agricultural Produce Markets (Amendment) Act, 1982, should be read with the explanation to section 27 also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation and also adding an explanation to section 27. What we have to decide in this case is as to how these two explanations have to be construed. In other words whether one explanation excludes the other or whether one is the complement of the other. It is necessary first to quote the two provisions under consideration. Section 2(p) (i) along with the explanation reads as follows: "2. (p)(i) 'Sale' means any transfer of property in goods for cash or deferred payment or other valuable consideration and shall include transfer or acquisition of goods on hire-purchase or under any other system in which payment of valuable consideration is made by instalment notwithstanding the fact that the seller retains title in goods as valuable s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. This section with its explanation thus creates no difficulty. It is when we come to the definition section, extracted above, that the difficulty arises. "Sale " is defined in section 2(p)(i). If the definition had stopped there, there would have been no difficulty in construing section 27 and its explanation. In all transactions the parties get an opportunity to satisfy the assessing authorities whether such transactions are sales or not. But the explanation to section 2(p)(i) introduces complications. This explanation states by a deeming fiction, that when goods are transferred from the principal to his selling agent or arhatia within a market area or outside the market area a sale takes place. This explanation encompasses within its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion is not a sale. This explanation should be deemed to take in all sales including those mentioned in the explanation to section 2(p)(i). In other words, even transactions coming within the ambit of explanation to section 2(p)(i) have to be governed by the explanation to section 27. In construing the two explanations we have given preference to the explanation to the charging section over the explanation to the definition section consistent with the rules of interpretation of such provisions. If that be so, the judgment of the High Court has to be upheld and these appeals have to be dismissed. We do so. As directed by the High Court the marketing committee concerned can make assessment of fees only after giving the respondents an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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