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TMI Blog1984 (5) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. 'Agricultural produce' has been defined in Section 2(i) of the Act as follows: agricultural produce' includes all produce whether of agriculture, horticulture, animal husbandry or otherwise as specified in the Schedule. Mr. Maloo contended that the word 'or otherwise' should be read as generis to the words agriculture, horticulture, animal husbandry. A forest produce cannot to used as generis with these words . Mr. Khan, on the other hand, however, contended that principle of ejusdem generis has no application in the definition and the definition has a wide import. It is argued by Mr. Khan that this question was decided by this Court in a case when this question was raised in M/s H. Paras Ram Sons v. The Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial scrutiny of these items in order to come to a conclusion whether these are agricultural produce or not. In the said case it was held that in view of the definition in Section 2(a) such an enquiry was out of place. We may also note that under Section 40 of the Act the State Government may by Notification in the Official Gazette add to, amend or omit any of the items of agricultural produce specified in the Schedule. On the basis of this judgment, Mr. Maloo contended that from the Notification itself it is quite clear that timber is not an agricultural produce but a forest produce and, therefore. It cannot come within the mischief of the definition. In the case reported in Commissioner of Income Tax, West Bengal Calcutta v. v. Benoy Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39; includes forest, it was possible for the Supreme Court to make that distinction, but so far as we are concerned, the forest has not been included. Therefore, this judgment is of no help to the respondents. 5. In a case reported in Commissioner of Income Tax, West Bengal Calcutta v. Benoy Kumar Sahas Roy [1957]32ITR466(SC) it has been held that if the definition has been given about agriculture in the Act itself, this has to be looked into for the purpose of interpretation of the terms in the Act. If no such definition is given, then of course, dictionary meaning of the term used in common parlance has to be considered, In the present case we have the definition of 'agricultural produce' in the Act itself. Mr. Maloo relied upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection to commute. It is further stated that the words or otherwise must be construed according to the ejusdem generis rule. 8. I have already stated that this question is covered by a Single Bench decision of this Court in Mis. H. Paras Ram Sons v. The State of Rajasthan and Ors., S.B. Civil Writ Petition No. 1777 of 1975, decided on May 14, 1976 by Mr. Justice C.M. Lodha, as he then was, where this judgment of the Division Bench has been fully considered. It is well known if the words are clear, the preamble cannot restrict the connotation of the meaning or artificial meaning and defined as such in the body of legislation. It appears to me that the worlds 'agricultural produce' have been defined as agriculture, horticult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce, that a judicial enquiry of the item whether it comes within the agricultural produce or not is out of question. 9. Mr. Maloo, however, contended that no judicial enquiry is needed, because in the Notification itself the timber used for building purposes is stated to be a forest produce I have said that the definition as herein before stated quite clearly may be read in the four Sub-heads (i) agriculture, (ii) animal husbandry, (iii) horticulture, and (iv) or otherwise, or these items which may be included in the Schedule by Notification under Section 40 of the Act. 10. In that view of the matter, in my opinion, apart from the reasons already stated by Mr. Iustice C.M. Lodha, as he then was, and for further reasons, which I ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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