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TMI Blog2004 (1) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... R, J.- The controversy raised in all these appeals is similar and, therefore, they are being disposed of by a common judgment. We will state the facts of Civil Appeal No. 5321 of 1997. The appellant is a public limited company within the meaning of the Companies Act, 1956, having its registered office at Calcutta. It is engaged in the business of processing and exporting of marine products and for that purpose it has established a branch office at Kakinada in the State of Andhra Pradesh, from where it carries on the business activities in respect of prawns. The appellant purchases dead prawns from various locations like Bhimili, Vizag, Vakapadu, Bhimavaram, Kakinada, Narsapur, Kodur, Nagayalanka, Machilipatnam, Repalla, Amalapuram in the State of Andhra Pradesh and after getting them processed, exports the same to various countries. The appellant had obtained licences from the respondents under the Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966 (hereinafter referred to as "the Act"), for carrying on its business activity in the aforesaid places. A demand notice dated September 26, 1995, was served upon the appellant demanding payment of market fee wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imals as may be declared by the Government by notification to be livestock for the purposes of this Act; (ix) 'notification' means a notification published in the Andhra Pradesh Gazette, and the word 'notified' shall be construed accordingly; (x) 'notified agricultural produce, livestock or products of livestock' means agricultural produce, livestock or products of livestock specified in the notification under section 3; (xv) 'products of livestock' means such products of livestock as may be declared by the Government by notification, to be products of livestock for the purposes of this Act." 4.. Sub-section (1) of section 3 provides that the Government may publish in such manner, as may be prescribed, a draft notification declaring their intention of regulating the purchase and sale of such agricultural produce, livestock or products of livestock in such area as may be specified in such notification. Sub-section (3) of section 3 provides that after the expiry of the period specified in the draft notification and after considering such objections and suggestions as may be received before such expiration, the Government may publish in such manner as may be prescribed a final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is submitted, could not have issued any notification for the same. According to learned counsel the normal meaning of the word "livestock" is as under: "Animals of any kind kept or raised for use or pleasure; especially: meat and dairy cattle and draft animals-opposed to dead stock." 8.. Learned counsel has also submitted that animal is always a quadruped and therefore prawn is not an animal and consequently it is not a livestock regarding which a notification could be issued by the State Government under section 3 of the Act. 9.. To test the argument it will be convenient to reproduce the meanings of the words "animal", "prawn" and "fish" given in some standard dictionaries which are as under: Animal: An organised being having life, sensation and voluntary motion; typically distinguished from a plant, which is organised and has life, but apparently not sensation or voluntary motion. Prawn: 1. A small long-tailed decapod marine crustacean (palxmon senatus), larger than a shrimp, common off the coast of Britain and used as food. 2.. Any of numerous decapod crustaceans that have slender legs, long antennae, a large strong compressed abdomen, and a prominent serrated r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y cited by learned counsel does not support his contention in any manner. 13.. Learned counsel has lastly submitted that in Sri Lashmi Dry Fish Traders v. State of Andhra Pradesh AIR 1986 AP 330, a division Bench of the Andhra Pradesh High Court had held that even if fish is considered to be an animal, dry fish cannot fall within the sweep of the definition of "livestock" and, therefore, "dry fish" could not be included in Schedule II thereof. Learned counsel has urged that the State of Andhra Pradesh accepted the verdict of the High Court and did not choose to file an appeal against the said decision and, therefore, it is not open to the State Government to contend now that prawn with or without life is livestock. In support of this submission, reliance is placed upon Union of India v. Kaumudini Narayan Dalal [2001] 249 ITR 219 (SC) and Commissioner of Income-tax v. Narendra Doshi [2002] 254 ITR 606 (SC). In these cases, it was held that where the High Court decides the matter on the basis of an earlier judgment, which decision had not been challenged by the Revenue by filing an appeal, the Revenue must, therefore, be bound by the principle laid down therein and it is not open t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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