TaxTMI 
TaxTMI 
1978 (10) TMI 148
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....al Articles Dealers' (Regulation) order, 1971 ? The question arises in these circumstances: The appellant Maharaja Book Depot is a partnership firm 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 exercise books of controlled variety and 97 gross exercise- books of non-controled variety were seized on the ground 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 exercise-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 se....
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...." in s. 2, which enlistment has been enlarged from time to time by Central Government 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 man 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,, supply 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 Government 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, 1971 in exercise of the powers conferred by sub-s. (1) read with cls. (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 Minist....
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....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 exercise- book being a distinct commodity was excluded from that item. Secondly, he urged that this would be. 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 was enlarged so as to include specifically exercise-note- books within the expression "paper" clearly shows that the legislative intent was to exclude exercise-books from the expression "paper" under Item 13 in Schedule I as it stood prior to that date. Lastly, he urged that since the provisions of the Act as well as the Regulation order were penal in character, the item "paper" should be construed narrowly in favour of the person proceeded against and as such the view taken by the learned Session....
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....r including news print, paper board and straw board". According to the Concise Oxford Dictionary paper means- "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 expression "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 sheets are applicable." In substance, therefore, paper, whether lined or blank, means a material on which writing, printing, drawing etc. can be done. In light of this meaning of the expression "paper" the question is whether an exercise book 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 togeth....
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....t 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 legislative 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 he construed strictly and narrowly in favour of the appellant-firm which was being proceeded against under the said pieces of legislation. The true rule of construction in that behalf has been set out in Maxwell on Interpretation of Statutes (12th Edn.) at page 246 where the following passage occurs: "The effect of the rule of strict construction might be sum med up by saying that, where an equivocal word or ambiguous sentence leaves a reasonable doubt of its meaning which the canons of interpretation fail to solve, the benefit of the doubt should be given to the subject and ....
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.... 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 expressly 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 (Extra ordinary) four items were added, one of them being Item No. 11, Which ran thus: "Tyres and tubes of cars, buses, jeeps, vans, trucks automobiles of any category whatsoever, tractors and tractor-trollies.", even the Central Government had issued three Notifications-a Notification dated 11 January, 1968 (No. S.O. 218) issued by the Ministry of Commerce, in which "Tyres and Tubes of Scooters" were expressly mentioned as essential commodities distinct from the component parts and accessories of automobiles; a Notification dated 22 August, 1968 (No. s o. 2878) in which "Tyres and Tubes of Cars etc." were. 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....