9911796707
TMI Blog1960 (7) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the usual headnotes, like any other law publication. In addition, it publishes short notes of cases of the High Court which are not reported in full. It also contains reprints of some of the Orissa Acts, and rules and statutory orders and notifications issued under those Acts. Besides, there is a journal section in which comments on current legal topics are printed. There are also the usual advertisements as are found in any periodical. The said publication has been registered as a "newspaper" for the purpose of section 9 of the Indian Post Office Act, 1898, and also for the purpose of the Press and Registration of Books Act, 1867. 3.. The question for decision is whether Cuttack Law Times is liable to pay sales tax. 4.. The power o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other matters of interest." Thus, the main content of a newspaper must be "news" though there may also be advertisements and other matters of interest in it. In the same dictionary, while pointing out that the word "news" is the plural of medieval Latin "novum" which means a new thing, the following definition has been given: "Tidings; the report or account of recent events or occurrences brought or coming to one as new information. New occurrences as a subject of report or talk." Thus the essence of "news" is its "novelty", that is, the close proximity between the time of the event or occurrence and the time when it is reported or talked about. 7.. The primary purpose of a book, however, is not necessarily to publish news about recen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial character of the publication, viz., to give an accurate report of important decisions for the purpose of being cited in law Courts. 8.. If the definitions of the expressions "newspaper" and "book" occurring in the various statutes in India be carefully scrutinised, the essential distinction between the two appears to have been maintained by the Legislature. Thus, in the Press and Registration of Books Act, 1867, a "book" is defined as follows: (1) [1923] 29 V.L.R. 415, at p. 418. "'Book' includes every volume, part or division of a volume, and pamphlet, in any language, and every sheet of music, map, chart or plan separately printed"-(see section 1). The same Act defines "newspaper " as follows: "'Newspaper' means any printed period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents on public news and includes such other class of printed periodical work as may from time to time be notified in this behalf by the Central Government in the Official Gazette". 9.. It will thus be noticed that in all these statutes the essential prerequisite of a periodical, in order to make it a "newspaper", is that it must contain mainly public news or comments on public news. In the Post Office Act the relevant words used are "political or other news". For the purpose of this reference it is unnecessary to consider whether the expression "other news" occurring in section 9(2) of that Act should be construed ejusdem generis and whether purely non-political news, even though it might have a public interest, would be "news" for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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