9911796707
TMI Blog1960 (11) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on fresh fruits and books which are not exempted from the levy of the tax. According to the learned counsel fruits being comprehended within the expression "agricultural produce", the notification in question is repugnant to the rule and therefore, must be struck down as ultra vires. Since the controversy ranges round the notification and the rule, it is useful to read them here. The notification says: "In exercise of the powers conferred by section 7 of the Hyderabad General Sales Tax Act, 1950 (XIV of 1950), the Rajpramukh is pleased to make the following modification with effect from the 1st May, 1953, in respect of the tax payable under sub-section (1) of section 4(1) on books which are not exempt from the tax under the Act; an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culture. That expression is capable of being used in a narrow sense also. So the meaning has to be gathered from the purpose of the enactment, the text, and the sense in which it is used. As pointed out by their Lordships of the Supreme Court in Commissioner of Income-tax, v. Raja Benoy Kumar Sahas Roy[1957] 32 I.T.R. 466. there are "various meanings ascribed to the term 'agriculture' in various dictionaries and it is significant to note that the term has been used both in the narrow sense of the cultivation of the field and the wider sense of comprising all activities in relation to the land including horticulture, forestry, breeding and rearing of livestock, dairying, butter and cheese-making, husbandry etc." In that case their Lordsh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enote the two categories of the produce indicates that a wide connotation could not be attributed to the word "agriculture" used in the Act. If the intendment of the section was to include horticultural produce such as fruits in the word "agriculture", another word "horticulture" would not have been employed. It is a cardinal rule of construction of statutes that every word should be given some meaning and that no word is redundant. In view of the fact that these two words are used in apposition to each other, we are inclined to the view that each of them is confined to the category that is denoted by the two different words. If that is the sense in which the section itself has employed these words, we cannot ascribe a different meaning to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
