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TMI Blog1967 (5) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... gar Cane Cess Act, 19565 read with the U. P. Sugar Cane Cess (Validation Act, 1961 and the U. P. Sugar Cane Purchase Tax Act, IX of 1961. In the said suit, the appellant-company, inter-alia, alleged that the Acts for the diverse reasons set out therein were invalid and void and therefore the state was not entitled to levy, collect or recover the said cess or the purchase tax and prayed, as aforesaid. that the State should be restrained from proceeding to realise the said cess or tax. The appellant-company paid court- fees on its said plaint under Sub-section (iv-B) (b) of Section 7 on the footing that the relief sought in the suit was an injunction. Thee Chief Inspector of Stamps objected to the court-fees being paid under Clause (b) of Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an instrument and, if so, an instrument securing money or other property having such value. The Court-fees Act does not define the word 'instrument'. That being so we have too turn for the connotation of the word 'instrument' to its ordinary dictionary meaning. According to Stroud's Judicial Dictionary, 3rd Ed. Vol. II, p. 1472, 'instruments' means 'a writing, and generally imports a document of formal legal kind. Semble, the word may include an Act of Parliament (see Deed of Settlement) so in the Trustee Act, 1925 (15 Geo. 5 c. 18), Section 68. ............ (11) Conveyancing Act, 1881 (44 45 Vict. c. 41) Section 2(XIII), instruments' includes deed, will, enclosure , award, and Act of Parliament . Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere power to make, confirm, or approve orders, rules, regulations or other subordinate legislation is conferred on His Majesty in Council or on any Minister of the crown, a document by which that power is exercised is a statutory instrument. Similarly, where by an Act passed before the enactment of the Statutory Instruments Act, 1946, power to make statutory rules is conferred on any rule-making authority, any document by which that power is exercised is a statutory instrument. Thus, whereas a statute is an edict of the legislature, a statutory instrument as distinguished from such an edict is a document whereby the rule making power is expressed. In Mohan Chowdhury v. The Chief Commissioner, Tripura 1964CriLJ132 , the question arose whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngouda Patil A.I.R. 1944 Bom. 259, the High Court of Bombay considered whether an order of the Government delegating its power to District Magistrates under the Defence of India Rules was an instrument within the meaning of Section 8(1) of the General Clauses Act. The High Court held that an instrument, generally speaking, means a writing usually importing a document of a formal legal kind, but it does, not include Acts of Parliament unless there is a statutory definition to that effect in any Act. There is thus ample authority to hold that ordinarily a statute is not an instrument unless as in the case of Conveyancing Act of 1881, the definition includes it or as in the case of Section 205(1) (viii) of the Law of Property Act, 1925, the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of an express provision like O. XLI, r. 22 of the Code of civil Procedure it can devise appropriate procedure to be adopted a the hearing. Assuming that Mr. Bishan Narain can urge the contention that Section 7(iv) (a) applies in the present case the contention still fails. It is true that for purposes of the Court fees Act, it is the substance and not the form which has to be considered while deciding which particular provision of the Act applies. It cannot, however, be gainsaid that the actual relief prayed for in the plaint was an injunction restraining the State and its authorities to realise from the appellant-company the aforesaid cess and the purchase tax. It is clear from the plaint when read as a whole that though the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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