Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1978 (10) TMI 148

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Judgment of the Court was delivered by TULZAPURKAR, J.-This appeal by special leave is directed against the judgment and order of the; Gujarat High Court dated February 17, 1977 in Special Criminal Application No. 1 of 1977 filed under Articles 226 and 227 of the Constitution whereby the High Court reversed the order of the learned Sessions Judge, Broach in Criminal Appeal No. 39 of 1975 and sent the matter back to the learned Sessions Judge for passing an appropriate order in regard to the question as to whether the entire seized stock of exercise-books of the appellant or part thereof should be confiscated under s. 6A of the Essential Commodities Act, 1955. The question raised in the appeal is whether exercise books are covered by the item "paper" occurring in s. 2(a) (vii) of that Act as also in Entry 13 of Schedule I to the Gujarat Essential Articles Dealers' (Regulation) order, 1971 ? The question arises in these circumstances: The appellant Maharaja Book Depot is a partnership firm dealing in books and stationery articles at Rajpipla, District Broach. Its shop was inspected and searched by the Mamlatdar of Rajpipla on July 4, 1975 when certain alleged irregularities ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on order it remanded the appeal back to the Sessions Judge for passing an appropriate order after deciding the question as to whether the entire seized stock or a part thereof should be confiscated under s. 6A of the Act. The appellant has challenged the legality and or validity of the view taken by the High Court in this appeal. In order to appreciate properly the submissions of counsel for the appellant on the construction of the expression "paper" occurring in the concerned legislations it will be necessary to set out the purpose and the relevant provisions thereof. The Act was put on the Statute Book, as its preamble will show, with a view to provide, in the interests of the general public, for the, control of production, supply and distribution of, and trade and commerce in certain commodities defined and enlisted as "essential commodities" in s. 2, which enlistment has been enlarged from time to time by Central Government Notifications. In other words, the obvious purpose of the enactment is to control the production, supply and distribution of certain commodities which are essential for the society at large with a view to ensure that the common man gets them at fair prices .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Notification dated July 10, 1975 exercise note books have come to be specifically added to the item "paper". The main question is whether exercise-books are covered by the item "paper" as described in s. 2 (a) (vii) of the Act and in Item 13 in Schedule I to the Regulation order as it stood before its amendment by the Notification dated July 10, 1975. Counsel for the appellant raised two or three contentions before us in support of this appeal. He emphasized the fact that on July 4. 1975 when the stock of exercise books was seized from the appellant's shop by the Mamlatdar both in s. 2(a) (vii) of the Act as well as under Entry 13 in Schedule I to the Regulation order the item "paper" as an essential commodity was described in a particular manner without the addition of "exercise-note- books" which was made in the Regulation order after the seizure had been effected. On construction of the item "paper" he first contended that the expression "paper" ordinarily means a sheet or sheets of paper and an exercise- book being a distinct commodity was excluded from that item. Secondly, he urged that this would be. so because even while providing for an inclusive description of the item t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Regulation order purport to define 'essential commodity' or 'essential article' that expression has no meaning of its own and in substance both under s. 2 (a) (vii) of the Act and Cl. 2 (v) of the Regulation order an enumeration or enlistment has been made of several items as constituting essential commodities or essential articles for the purposes of the Act and the Regulation Order and it will appear clear that items have been enumerated or enlisted under broad general heads and some of the items are stated to include certain things which may not in ordinary parlance fall within the broad general head. The item 'paper" will have to be considered in the light of this position which emerges clearly on a consideration of several items enlisted as essential commodities or essential articles. The item "paper" is described thus:- "Paper including news print, paper board and straw board". According to the Concise Oxford Dictionary paper means- "A substance used for writing, printing, drawing, etc. made of interlaced fibres of rags, straw, wood, etc." In Webster's New World Dictionary (1962 Edn.) the meaning of the word "paper" is given as follows: "Paper-thin flexible material .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tedly relied upon the fact that so far as the Gujarat Regulation order is concerned it was by notification dated July 10, 1975 that the description of item "paper" (being item No. 14 in the recast Schedule I) was enlarged so as to include specifically 'exercise-notebooks' and, according to counsel, this clearly shows that initially the legislative intent was to exclude exercise-book from the expression "paper" under Item 13 in Schedule I to the said order as it originally stood. It is not possible to infer such legislative intent from the mere fact that the item "paper" has been amended and enlarged so as to include within it exercise-books by means of the subsequent Notification. In fact, as discussed earlier, since an exercise-book squarely falls within the dictionary meaning of the expression "paper" we have held that it was unnecessary to mention it in the inclusive part of the description as it originally stood and in that inclusive part such things had been mentioned as could not in ordinary parlance be regarded as "paper". In our view the amendment and enlargement of the item "paper" so as to include specifically exercise-books was made ex majore cautela to make things abund .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt undoubtedly took the view that though the said item I was widely worded it did not include Motor Tyres or Motor Tubes and that no interference was called for in the order passed by the High Court acquitting the respondents of the charge that they had failed to display the price-list and the stock position of the Motor Tyres anywhere in their shop in contravention of Cl. (4) of the said order. In our view, the decision is clearly distinguishable on the ground that the drafting precedents furnished by several Notifications that obtained there warranted such a conclusion. From the inception along with Item 1 (component parts and accessories of automobiles) there was in the concerned Prices and Stocks (Display and Control) order, 1947 another item being Item 5 which ran thus: "Cycle tyres and tubes (including cycle rickshaw tyres and tubes)" which suggested that where "Tyres and Tubes" were intended to be included as the Item in the Schedule these had actually been expressly so stated as distinct from the "component parts and accessories or automobiles"; further, by a Gazette Notification (No. GSR 82) dated September 18, 1970 published in the Bihar Government Gazette (Extra ordinary .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates