9911796707
TMI Blog1963 (4) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... name and style of Ambika Stores at 1/10, Narayana Mudali Street. His turnover for 1959-60 was determined by the Joint Commercial Tax Officer and he was assessed to tax at varying rates according to the type of goods comprised in the turnover. In this revision, the controversy is only about the rate of tax on the turnover of about Rs. 16,376.46 nP. relating to iron hairpins. The Joint Commercial Tax Officer, Sowcarpet Division-1, treated these goods as toilet requisites, which is one of the articles enumerated in item 51 of the First Schedule, and assessed the relevant turnover to tax at 6 per cent. The assessee preferred an appeal to the Appellate Assistant Commissioner disputing the levy of tax at 6 per cent. on the hairpins and contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied the rule of ejusdem generis and that hairpins being one of the essential items of "toilet requisites" will certainly fall under item 51 of the First Schedule. It is urged that the Tribunal should have taken the comprehensive meaning of the words "toilet requisites" instead of taking a restricted and narrow view based on the rule of ejusdem generis and that it is unnecessary to consider the material used in making the hairpins, since hairpins made of whatever material should be treated as one of the toilet requisites falling under item 51. The main point for consideration in this revision is whether the hairpin, which is admittedly made of iron material, would come within the articles mentioned in item 23 of the First Schedule or the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... general kind or class as those specifically mentioned. But this rule must be discarded where the legislative intention is plain to the contrary." The same rule has been put in a different way by Crawford in his book "Statutory Construction". At page 326 the learned author says: "Where general words follow the designation of particular things, or classes of persons, or subjects, the general words will usually be construed to include only those persons or things of the same class or general nature as those specifically enumerated." Maxwell in his book "Interpretation of Statutes", 11th Edition (1962), says at page 326: "But the general word which follows particular and specific words of the same nature as itself takes its meaning from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordinary callings upon the Lord's Day", has been held not to include a coach proprietor, a farmer, a barber, and possibly a solicitor, the word "person" being confined to followers of callings like those specified by the preceding words. Another case which is also frequently cited in text books is Clark v. Gaskarth [1818] 8 Taunt 431., where the Court had to consider section 8 of the Distress for Rent Act, 1737, which authorises the distress for rent of "corn, grass or other product" growing on the demised lands. The Court applied this rule and held that the words other product" did not extend to trees and shrubs growing on the demised land, but were confined to products of a similar nature with those specified in that section. We may ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esults of milk, as butter, that is curd, whey, cream etc., but would not include ghee which is not a direct product of milk, but is prepared out of butter which is a direct product of milk. Further, 'other milk products', if construed strictly, and ejusdem generis with milk and butter, would include such products of milk as are liable to speedy decay, like butter, as for example, whey, curd or cream, and would not include ghee which is not liable to speedy decay." The ejusdem generis rule was applied by our High Court in In re Hassan Sahib[1915] 30 I.C. 1004., where the decision turned upon the construction of a By-law of the Ootacamund Municipality which runs as follows: "Every vehicle used within the Municipality, for the conveyance of br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or sprayed or introduced into or otherwise applied to the human body or any part thereof for cleansing, beautifying, promoting attractiveness or appearance. Thus there is a category of things preceding the words "toilet requisites". It remains to be ascertained whether the hairpins could be included in the words "toilet requisites". The learned Government Pleader asks us to read the words "toilet requisites" according to their wide general meaning. It is clear that the articles enumerated in item 51 denote a particular description of property. The words "toilet requisites" should be taken as referring only to objects of the same kind or nature and not intended to extend to objects of a wholly different kind. A hairpin could not be treated a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
