# MAHARAJA BOOK DEPOT v. STATE OF GUJARAT

- **Citation:** [1979] 2 S.C.R. 138
- **Court:** Supreme Court of India
- **Decided:** 1978-10-24
- **Case number:** Special Criminal Application No. 1 of 1977
- **Source:** https://unisonlegal.in/judgment/supreme-court-of-india/maharaja-book-depot-v-state-of-gujarat-7488
- **Pages:** 10

## Headnote

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138
MAHARAJA BOOK DEPOT
v.
STATE OF GUJARAT
October 24, 1978
rv. D. TULZAPTJRKAR AND 0. CH!NNAPPA REDDY, JJ.]
Essential Commoditi.s Act, 1955 (Act 10 of 1955) Section 3(a)(vii) and
the Gujarat Essential Articles Dealer (Regulation) Order 1971-Schedule I,
Iteln. 13- Term "Paper"-Whether includes "exercise-books''.
Interpretation of Statutes-Rule of strict construction or narrow construction
C
in favour of the subject, to be llpplied only lvhen there is some equivocation
or ambiguity about a word or provision.
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The term "paper" is described as "paper", including newsprint, paper-board
and strawboard" in s. 2(a) (vii) of the Essential Commodities Act, 1955 as
well as in Item 13 in Schedule I to the Gujarat Essenti~l Articles
Dealers
(Regulation) Order 1971.
By a notification dated July 10, 1975, the Schedule
I of the Regulation Order was recast and more items were added.
Item No.
13 of the Regulation Order after it was recast by the amendment of 1975 and
renumbered tis S. No. 14 read as follows :-
"14. Paper including newsprint, paper, 11trawboard
and
exercise
note-books."
The appellant is a firm dealing in books and stationery articles.
On a
surprise inspection and search of the appellant's shop it was found that in regard
to exercise books the appellant committed breach of the Regulation Order, in
that he did not display the stock thereof that he did not write the names of
customers on the bills issued to them and that he Clid not maintain the stock
registers properly and thereof a sizable quantity of exercise books were
seized.
The Collector fouud that the appellant was guilty of breach of the Regulation Order and directed that the seized stocks of exercise books be confiscated
under s. 6A of the Act.
Jn appeal. the Sessions Judge set aside the Collector's order on the ground
that exercise books did not fall \Vithin the item "paper" as envisaged in the
Act and the Regulation Order.
In proceedings under Art. 227, the High Court took the view that the term
"paper" was wide enough to 'cover exercise books, which was nothing but a
collection of papers, stitched together by a piece of string or pinned with pins
of stappler, aHd quashed the order of the Sessiom Judge.
Dismissing the appeal to this Court. :
HELD : ( 1) On a true and proper construction, within its normal dictionary
meaning the item "paper" as described in s. 2(a) (vii) of the Act and Item
13 in Schedule I to the Regulation Order covers an exercise book.
Such a
construction would be in consonance with and carry out effectively the object
or purpou of the Act and the Regulation Order. [144H-145A]
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MAHARAJA BOOK DEPOT v. GUJARAT (Tulzapurkar, J.)
139
Black's Law Dictionary (Revised Fourth Edu. 1968); Webster's New
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World Dii:tionary (1962 Ecln.); Concise Oxford Dictionary, referred
to.
(2) Though s. 2(a) of the Act and cl. 2(v) of the Regulation Order
purport to define 'essential article' that expression has no mooning of its own
and what follows is an enumeration of articles regarded as essential for the
purposes of the Act and the Order. [143 Fl
(3) An inclusive description has been given to the item "paper'' in the Act
and the Regulation Order, but the inclusive part refers to things that may
not ordinarily be regarded as paper and, therefore, an extended meaning or
description is given to the expression "paper". Since an exercise-book (which
is nothing but a collection of sheets of paper intended to be used for writing),
squarely falls within the dictionary meaning of the 'W'Ord "paper" there was no
necessity to m.ention it in the inclusive part of the description. [144 F-H]
( 4) The a1nendment and enlargement of the item "paper" so as to include
specifically exercise-books was made ex 1najore cautela to make things abundantJ.y clear and, therefore, . no inference as regards the iBitial legislative
intent that it '.Vas to exclude exercise-books from the expression "paper" under
Item 13 in Schedule I to the
said order as it originally s

## Text

A
B
138
MAHARAJA BOOK DEPOT
v.
STATE OF GUJARAT
October 24, 1978
rv. D. TULZAPTJRKAR AND 0. CH!NNAPPA REDDY, JJ.]
Essential Commoditi.s Act, 1955 (Act 10 of 1955) Section 3(a)(vii) and
the Gujarat Essential Articles Dealer (Regulation) Order 1971-Schedule I,
Iteln. 13- Term "Paper"-Whether includes "exercise-books''.
Interpretation of Statutes-Rule of strict construction or narrow construction
C
in favour of the subject, to be llpplied only lvhen there is some equivocation
or ambiguity about a word or provision.
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The term "paper" is described as "paper", including newsprint, paper-board
and strawboard" in s. 2(a) (vii) of the Essential Commodities Act, 1955 as
well as in Item 13 in Schedule I to the Gujarat Essenti~l Articles
Dealers
(Regulation) Order 1971.
By a notification dated July 10, 1975, the Schedule
I of the Regulation Order was recast and more items were added.
Item No.
13 of the Regulation Order after it was recast by the amendment of 1975 and
renumbered tis S. No. 14 read as follows :-
"14. Paper including newsprint, paper, 11trawboard
and
exercise
note-books."
The appellant is a firm dealing in books and stationery articles.
On a
surprise inspection and search of the appellant's shop it was found that in regard
to exercise books the appellant committed breach of the Regulation Order, in
that he did not display the stock thereof that he did not write the names of
customers on the bills issued to them and that he Clid not maintain the stock
registers properly and thereof a sizable quantity of exercise books were
seized.
The Collector fouud that the appellant was guilty of breach of the Regulation Order and directed that the seized stocks of exercise books be confiscated
under s. 6A of the Act.
Jn appeal. the Sessions Judge set aside the Collector's order on the ground
that exercise books did not fall \Vithin the item "paper" as envisaged in the
Act and the Regulation Order.
In proceedings under Art. 227, the High Court took the view that the term
"paper" was wide enough to 'cover exercise books, which was nothing but a
collection of papers, stitched together by a piece of string or pinned with pins
of stappler, aHd quashed the order of the Sessiom Judge.
Dismissing the appeal to this Court. :
HELD : ( 1) On a true and proper construction, within its normal dictionary
meaning the item "paper" as described in s. 2(a) (vii) of the Act and Item
13 in Schedule I to the Regulation Order covers an exercise book.
Such a
construction would be in consonance with and carry out effectively the object
or purpou of the Act and the Regulation Order. [144H-145A]
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MAHARAJA BOOK DEPOT v. GUJARAT (Tulzapurkar, J.)
139
Black's Law Dictionary (Revised Fourth Edu. 1968); Webster's New
A
World Dii:tionary (1962 Ecln.); Concise Oxford Dictionary, referred
to.
(2) Though s. 2(a) of the Act and cl. 2(v) of the Regulation Order
purport to define 'essential article' that expression has no mooning of its own
and what follows is an enumeration of articles regarded as essential for the
purposes of the Act and the Order. [143 Fl
(3) An inclusive description has been given to the item "paper'' in the Act
and the Regulation Order, but the inclusive part refers to things that may
not ordinarily be regarded as paper and, therefore, an extended meaning or
description is given to the expression "paper". Since an exercise-book (which
is nothing but a collection of sheets of paper intended to be used for writing),
squarely falls within the dictionary meaning of the 'W'Ord "paper" there was no
necessity to m.ention it in the inclusive part of the description. [144 F-H]
( 4) The a1nendment and enlargement of the item "paper" so as to include
specifically exercise-books was made ex 1najore cautela to make things abundantJ.y clear and, therefore, . no inference as regards the iBitial legislative
intent that it '.Vas to exclude exercise-books from the expression "paper" under
Item 13 in Schedule I to the
said order as it originally stood can be
drawn.
[145 DJ
(5) It is only when there is some equivocation or ambiguity about a word
or provision in a penal statute that the rule of strict or narrow construction
in favour of 1he subject is to be applied but if there is no ambiguity and the
act or omission falls clearly within the mischief of the statute then the construction of a penal statute will not differ from that of any other. [145 H-146AJ
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Maxwell on Interpretation of Statutes (12th Edn.) p. 246 referred
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to.
(6) In the instant case there is no ambiguity or equivocation of the item
~'paper" and an exercise book squarely falls within the dictionary meaning of
"paper". [145 BJ
State of Bihar v. Bhagirath Sharma & Anr., AIR 1973 SC 2198 distinguished.
F
CRIMINAL APPELLATE JURISDICTION : Criminal Appeal 227 of
1977.
Appeal by Special Leave from the Judgment and Order dated
17-2-1977 of the Gujarat High Court in Special Criminal Application
No. 1 of 1977.
G
M. F. Thakkar and S. S. Khanduja for the Appellant.
B. V. Patel, S. P. Nayar and M. N. Shroff for the Respondent.
The Judgment of the Court was delivered by
TULZAPURKAR, J.-This appeal by special leaTe .is directed against
the judgment and order of the Gujarat High Court dated Fibruary 17,
1977 in Special Criminal Application No. 1 of 1977 filed under Articles
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140
SUPREME COURT REPORTS
[1979] 2 S.C.R.
226 and 227 of the Constitution whereby the High Court.reversed the
order of the learned Sessions Judge, Broach in Criminal Appeal No. 3'1
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 exerci£e books are
covered by the item "paper" occurring ins. 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 furn 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 came to light.
During the search 78 gross exercisebooks of controlled variety and 97 gross exercise-books of non-controled variety were seized on the gronnd that the appellant had committed
breaches of Clauses 3, 9 and 11 of the Gujarat Essential Articles Dealers' (Regulation) Order 1971 (hereinafter referred to as "the Regulation Order"), in that the appellant (a) did not display at any conspicuous part of the premises the opening stock of the exercise-books, (b)
did not write the names of the customers on the bills issued to them for
the sale of the exerci'se-books and ( c) did not keep a register showing
the stock of controlled and non-controlled exercise-books.
A notice
under s. 6B of the Essential Commodities Act, 1955 (hereinafter referred to as 'the Act') was served by the Collector, Broach, calling upon the
appellant to show cause why the seized stock of exercise-books should
not be confiscated and after taking into consideration the explanation
offered by the appellant the Collector by his order dated September 17,
1975 held that the appellant furn was guilty of the breaches of Clauses
3, 9 and 11 of the Regulation Order and directed that the entire seized
stock be confiscated to the State Government under s. 6A of the Act.
The appellant preferred an appeal to the Sessions Court at Broach being
Criminal Appeal No. 39 of 1975 and the learned Sessions Judge by his
judgment and order dated October 16, 1976 allowed the appeal and
set aside the order of confiScation on the ground that the Act and the
Regulation Order did not apply to the e•xercise-books inasmuch as an
exercise-book which is a distinct commodity did not fall w;[thin the item
"paper" enlisted as an essential commodity in s. 2(a) (vitl of the Act
and in Entry 13 of Schedule I to the Regulation Order.
This order was
challenged by the State of Gujarat in Special Criminal Application No. 1
of 1977 under Art. 227 of the Constitution.
The High Court by its
judgment and order dated February 17, 1977 took the view that the
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MAIIARAJA BOOK DEPOT v,. GUJARAT (Tulzapurkar, J.) 141
item "paper" as enlisted both in s. 2(i) (vii) of the Act and Entry 13
in Schedule I to the Regulation Order was wide enough to cover an
exercise-book: which was nothing but collection of papers stitched together by a piece of string or pinned with pins of stappler and quashed
the order of the learned Sessions Judge but instead of straightaway confirming the Collector's confiscation 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 le,gislations 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 publie, 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 Govermnent 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 mau gets them
at fair prices without let or hindrance on the part of the trade.
Section
3 confers powers on the Central Government to regulate or prohibit the
production,. mpply and distribution of essential commodities and trade
and commerce therein by issuance of orders in that behalf for maintaining or increasing supplies of such commodities or for securing their
equitable distribution and availability at fair prices etc. while under s. 5
the Central Govermnent can delegate its powers in that behalf to an
officer or authority subordinate to it or to any State Government.
It
appears that on December 8, 19n in exercise of the powers conferred
by sub-s. (1) read with els. (d), (e), (i) and (j) of sub-s. (2) of s. 3
of the Act read with the Order of the Government of India, Ministry
of Commerce No. SO 1844 dated June 18, 1966, and the Order
of that Government in the Ministry of Food, Agriculture, Community
Development and Co-operation (Department of Food) No. G.8'.R. 1111
dated July 24, 1971, the State of Gujarat passed its order called "The
Gujarat Essential Articles Dealers (Regulation) Order, 1971", for the
purpose of nmintaining supplies of essential articles and for securing their
equitable distribution mtd availability at fair prices.
Now, the Act
as also the Regulation Order contain an enlistment of items which are
regarded as ',:ssential commodities' or 'essential articles'; s. 2(a) of the
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142
SUPREME COURT REPORTS
[1979] 2 S.C.R.
A . Act defines 'essential commodity' as meaning any of the classes of commodities enlisted in its various sub-clauses and sul>-cl. (vii) refers to
the item "paper" while cl. (v) of the Regulation Order defines 'essential
article' as meaning any of the articles specified in Schedule I and item 13
in that Schedule relates to "paper" but at both the places the item has
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been described in identical manner, viz :
"Paper, including newilprint, paper-board and strawboard".
It seems tha} the enlistment of the item "paper" in the above manner
in s. 2 (a) (vii) of the Act has not been amended, altered or changed
,
but its enlistment in the Regulation Order has undergone a change, for
by a Notification dated July 10, 1975, the Schedule I of the Regulation
Order was recast and more items were added.
Schedule I so amended
by the said Notification now includes the item "paper" at sl. No. 14
which runs thus :
"14. Paper,, including news print, paper board, straw board
and exercise note-books."
In other words, by the Notification dated July 10, 1975 exercise notebooks 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 ins. 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 ~xer
cise-book being a di§tinct commodity was excluded from that
item.
Secondly,
he urged
that this would
b~ so because
even while providing for an inclusive description of the item
the legislation
has included only
news prints,
paper boards
and straw boards within it but not exercise-books and, therefore,
the expression "paper" should be construed as excluding exercise-books.
Thirdly, he urged that so far as the Gujarat Regulation Order is concerned the very fact that by Notification dated July
10, 1975 Item 14 in Schedule I wa's enlarged so as to include specifically
exercise-note-books within the expression "paper" clearly shows that
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MAHARAJA BOOK DEPOT v. m;JARAT (Tulzapurkar, J.)
143
the legislative intent was to exclude exercise-books from the expression
"paper" under Item 13 in Schedule I as it stood prior to that dat.e. Lastly,
he urged that since the provisions of the Act as well as the Regulation
Order were penal in character, the item "vap.;r'' should be construed
narrowly in favour of the person proceeded against and as such the view
taken by the learned Sessions Judge should be upheld.
In support of
these submission8 counsel relied upon a decision of this Court in State
of Bihar v. Bhagirath Sharma and Another,(') where this Court, having
regard to the legislative history and penal character of the concerned
Order took the view that the item like "component parts and accessories
of automobile", though of wide import did not cover tyres and tubes of
motor cars and motor-cycles.
According to him,
therefore,
the
learned Sessions Judge was right in hfs view that the expression "paper"
did not cover exercise-book and that the seized exercise books were not
liable to be confiscated under s. 6A of the Act.
The question thus centres round the proper construction of the it.em
"paper" as described ins. 2(a) (vii) of the Act and item No. 13
of
Schedule I to the Regulation .Order.
On this question the object or
purpo'se of the Act and the Regulation Order as well as the manner in
which 'essential commodity' or 'essential article has been defined therein
will have considerable bearing.
As stated earlier, the object or purpose of both the pieces of legislation is to control the production, supply
and distribution of essential commodities or essential article's with
a
view to ensure that th)" common man gets them at fair prices without any
let or hindrance on the part of the trade and it is with this object that
the item "paper" has been enlisted as an essential commodity or essential
article in the Act and the Regulation Order.
Further, though s. 2 (a)
of the Act and Cl. 2(v) of the Regulation Order purport to define 'essential commodity' or 'essential article' that expression has rio 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 a.s constituting essential commodities or essential articles
for the purposes of the Act and the Regulation Order and it will appear
clear that i~!ms 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 essentiali articles.
The item "paper" is described thus :
"Paper including news print, paper board
and straw
board".
(1) A.J.R. 1973 S.C. 2198.
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SUPREME COURT REPORTS
[1979] 2 S.C.R.
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According to the Concise Oxford Dictionary paper meansB
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"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 in sheets or leaves, made
from rags, wood pulp, or other fibrous decorate etc."
In Black's Law Dictionary (Revised Fourth Edition 1968) the expres-
·sion "paper" is explained thus :
"Paper-a manufactured substance composed of fibres
(!whether vegetable or animal) adhering together .in forms
consisting of sheets of various sizes and of different thicknesses,
used for writing or printing or other purposes to which flexible
sheers are applicable."
In substance, therefore, paper, whether lined or blank, means a materiul
on which writing, printing, drawing etc. can be done.
In light of this
meaning of the expression "paper" the question is whether an exercisebook would be covered by that expression or not ?
It cannot be disputed that an exercise-book is nothing but a collection of sheets
of
paper (blank or lined) stitched together by a piece of string or pinned
together with pins of a stappler and is a substance used for writing and,
therefore, would clearly fall within the item "paper".
The test would
be whether because of stitching or pinning them togeth.er such a collection of sheets looses its identity as paper ? The answer must be in
the negative.
Looked at from this angle it is difficult to accept . the
contention that an exercise-book is a distinct commodity other than
paper.
It is true that an inclusive de"scription has been given of the
item "paper" ins. 2(a) (vii) of the Act and Item 13 in Schedule Ito the
Regulation Order, but if the inclusive part is carefully scrutinised it will
appear clear that the things mentioned in the inclusive part !11ay not
ocdinarily be regarded as paper and, therefore, by the inclusive part an
extended meaning or description is given to ·the expression "paper".
Since an exercise-book (which is nothing but a collection of sheets of
paper intended to be U:sed for writing) squarely falls within the dictionary meaning of theword "paper" there was no necessity to mention it in
the inclusive part of the description.
On a true and proper construction, therefore, we are clearly of the view that within its normal dictionary
meaning the item "paper" as described ins. 2(a) (vii) of the Act and
Item 13 in Schedule I to the Regulation Order covers an exercise-book.
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MAHARAJA BOOK DEPOT v.. GUJARAT (Tulzapurkar, J.) 145
jl'!oreover, such a construction would be in consonance with and carry
A.
<lut effectively the object or purpose of the Act and the Regulation
Order.
Counsel for the appellant undoubtedly relied upon the fact that so
far as the Gujarat Regulation Order is concerned it was by notification
dated July JO, 1975 that the description of itelm "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 cxercise,book squarely
falls withir. 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 abundantly clear and, therefore, no inference as
regards the initial legisl~tive intent of the type suggested can be drawn.
Counsel also contended that since the Act as well as the Regulation
Order contain penal provisions, the item "paper" should be constrned
strictly and narrowly in favour of the appeUant-firm which wa·s being
proceeded against under the said pieces of legislation.
The trne rn!e
of construction in that behalf has been set out in Maxwell on Interpretation of Statutes (12th Edn.) at page 246 where the following passage
(}CCUrs :
"The effect of the rule of strict constrnction might be summed up by saying that, where an equivocal word or ambiguous sentence leaves a reasonable doubt of its meaning which
the crnons of interpretation fail to solve, the benefit of the
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doubt should be given to the subject and against the legislature
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which ha~ failed to explain itself. If there is no ambiguity,
and the act or omission in question falls clearly within the
mischief of the statute, the construction of a penal statute
differs little, if at all, from that of any other,"
It would thus appear clear that it is only when there i~ some equivoH
cation or ambiguity about a word or provision that the rnle of strict construction or narrow construction in favour of the subject is to be applied
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146
SUPREME COURT REPORTS
[1979] 2 S.C.Rbut if there is no ambiguity and the act or omission falls clearly within
the mischief of statute then the construction of a penal statute will not
differ from that of any other.
Applying this principle to the facts of
the present case it is clear that there is no ambiguity or equivocation of
the item "paper' occurring in s. 2(a) (vii) of the Act and Item 13 of
Schedule I of the Regulation Order and since an exercise-book squarely
falls within the dictionary meaning of "paper" as used in the said provisions, there will be no question of construing that item narrowly so as
to exclude exercise-book therefrom and in favour of the appellant-firm.
That takes us to the decision of this Court in State of Bihar V·
Bhagirath Sharma and Anr. (supra)
on which the appellant-firm
strongly relied. In that case the question was whether Motor Tyres and
Motor Tubes were covered by the item "Component parts and accessories of automobiles" occuring in Item No. 1 in Schedule I to the Bihar
Essential Commodities Act-other than Foodgrains-Prices and Stocks
(Display and Control) Order 1947 and this Court 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 wa:s 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 aloog 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 tnbes (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 expre8sly
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 (Extraordinary) four items were added, one of them being Item No. 11, which
ran thus :
"Tyres and tubes of cars, buses, jeeps, vans, trucks aut<>-
mobiles of any category whatsoever, tractors and tractor-trollies.", even
the Central Government had issued three Notifications-a Notification
dated 11 January, 1968 (No. S.0. 218) issued by the Ministry of
Commerce, in which "Tyres and Tubes of Scooters"
were expressly
H
mentioned as essential commodities distinct from the component parts
and accessories of autcimobiles; a Notification dated 22 August, 1968
(No. S.O. 2878) in which "Tyres and Tubes Qf Cars etc."
were
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MAIJARAJA BOOK DEPOT v. GUJARAT (TulzQpurkar, J.) 147
specifically mentioned as essential commodity and a Notification dated
A
3rd January, 1969 (No. S.O. 25) in which "Tyres and Tubes of Cars"
were mentioned in the manner almost similar to the one found in the
Bihar Government Gazette Notification No. GSR 82 dated 18 September, 1970. It was in the back ground of these drafting precedents furnished by such Notifications that this Court took the view that the
draftsman d.id not intend the scheduled item No. 1 in the Order as in
force in May, 1969 to cover "Tyres and Tubes of Motor-cars". In the
instant case before us there are no such drafting precedents of the type
which obtained .in the aforementioned case. /,s stated earlier, the Item
"paper" in s.2(a) (vii) in the Act has all along remained the same without any modification, alteration or enlargement and it is only the item
No. 13 in the Schedule to the Regulation Order (a subordinate piece of
legislation) that has undergone a change and the item has been amended so as to include specifically "exercise-notebooks".
We have no
doubt in our minds that the said amendment to the item "paper" is
declaratory or clarificatory in nature.
In the circumstances, in our view, the High Court was right in coming to the conclusion that the exercise-books of the appellant-firm that
were seized were liable to confiscation and the remand order made by
the High Court was proper.
The appeal is accordingly dismissed.
N.V.K.
Appeal dismissed .
B
c
D
E