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TMI Blog2007 (12) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... which is a Union of cane growers and looks after the interest of sugarcane farmers in Meerut District, was the petitioner in the writ petition before the Allahabad High Court. It was alleged in the writ petition that cane growers of the area require implements and other equipments for agriculture. For this purpose it purchases Animal Driven Vehicles (hereinafter called ADV cart ) in order to transport the sugarcane from the agriculture fields to the sugar factories or other places where it is required to be sent. The State Government from time to time has provided a subsidy on the purchase of ADV carts and other agricultural implements. 4. It appears that the State Government issued an order dated 20.11.1996 stating that all kinds of agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chiefly in the direct manual working, moving, shaping, or transforming of material. 9. In Advanced Law Lexicon by P. Ramanatha Aiyar (3rd edn 2005) the word tool has been defined as things designed to help the hand in work, especially in industrial operations. 10. One word can have several meanings, and several words can have the same meaning (synonyms). Thus, for example, the word ball can mean the spherical object used in a game, or it can also mean a dance; it can also mean having a nice time, etc. Similarly, several words can have the same meaning e.g. the Sanskrit words pankaj, jalaj, kamal, padma, saroj, sarsij, etc. which all mean Lotus. 11. No doubt the word implement can have several dictionary meanings. However, in inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing should be attributed to a word which everyone would understand as it has acquired a special meaning in common parlance. 16. Keeping the above principle in mind we may now consider whether an Animal Driven Vehicle can be said to be an agricultural implement. In our opinion it cannot, for the obvious reasons that in common parlance implements are usually regarded as tools used by human beings with their hands (and sometimes with their legs), or driven by animal power. Thus, a plough which is driven by oxen or horses would be regarded as an agricultural implement. Similarly, a hoe or a spade would be agricultural implements. However, a bullock cart which is used for carrying the agricultural produce from the farm to the market or the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in our Courts of law, lawyers quote Maxwell and Craies but nobody refers to the Mimansa Principles of Interpretation. Today our so- called educated people are largely ignorant about the great intellectual achievements of our ancestors and the intellectual treasury they have bequeathed us. The Mimansa Principles of Interpretation is part of that intellectual treasury, but it is distressing to note that apart from a reference to these principles in the judgment of Sir John Edge, the then Chief Justice of Allahabad High Court, in Beni Prasad vs. Hardai Devi, (1892) ILR 14 All 67 (FB), there has been almost no utilization of these principles even in our own country (except by one of us, M. Katju, J. in some of his judgments delivered at Allaha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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