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        1994 (11) TMI 435 - SC - Indian Laws

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        Strict construction of exemption clauses bars slaughter of healthy cows for optional religious practice under animal control law. Section 12 of the West Bengal Animal Slaughter Control Act, 1950 was treated as a narrow exception to the general prohibition on slaughter of healthy ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Strict construction of exemption clauses bars slaughter of healthy cows for optional religious practice under animal control law.

                          Section 12 of the West Bengal Animal Slaughter Control Act, 1950 was treated as a narrow exception to the general prohibition on slaughter of healthy animals, and therefore had to be strictly construed. On that basis, exemption could not be used to permit slaughter of healthy cows on Bakr d for an optional religious practice, because such slaughter was not an essential or necessary religious requirement and remained outside the statutory exception. The discussion also accepted that the writ petitioners had sufficient locus standi in a public interest challenge, since the exemption affected a section of society and the standing finding was not disputed.




                          Issues: (i) whether the power of exemption under Section 12 of the West Bengal Animal Slaughter Control Act, 1950 could be used to permit slaughter of healthy cows on Bakr d for a non-essential religious purpose; (ii) whether the writ petitioners had sufficient locus standi to challenge the exemption.

                          Issue (i): whether the power of exemption under Section 12 of the West Bengal Animal Slaughter Control Act, 1950 could be used to permit slaughter of healthy cows on Bakr d for a non-essential religious purpose.

                          Analysis: The Act was enacted to control slaughter of specified animals and to preserve healthy animals except where slaughter is justified by the statutory exceptions. Section 4 imposed the main prohibition on slaughter of healthy animals, while Section 12 created a limited exception for slaughter only when exemption is necessary for a religious, medicinal or research purpose. The exemption clause, being in the nature of an exception to the main prohibition, had to be strictly construed. The Court held that sacrifice of a healthy cow on Bakr d was at most an optional religious practice, not an essential religious requirement for Muslims. Since the Constitution Bench view in Mohd. Hanif Quareshi had already held that cow slaughter on Bakr d was not an essential religious practice, the same reasoning negatived the claim that such slaughter was necessary for invoking Section 12.

                          Conclusion: Section 12 could not be invoked to exempt slaughter of healthy cows on Bakr d for an optional or non-essential religious practice; the challenge to the High Court's view failed on this issue.

                          Issue (ii): whether the writ petitioners had sufficient locus standi to challenge the exemption.

                          Analysis: The petition was treated as one in public interest, and the petitioners represented a section of society affected by the impugned exemption on grounds of religious sentiment. The finding of the High Court on standing was not challenged and was accepted as correct.

                          Conclusion: The writ petitioners had sufficient locus standi to maintain the challenge.

                          Final Conclusion: The High Court's decision was affirmed, the exemption could not sustain scrutiny under the statute, and the appeals were dismissed.

                          Ratio Decidendi: An exemption clause that carves out a narrow exception from a general prohibition must be strictly construed, and exemption can be granted only where the protected purpose is essential or necessary, not merely optional.


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                          ActsIncome Tax
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