TaxTMI 
TaxTMI 
1993 (5) TMI 167
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....lding that Sandal Wood Oil is not'wood oil' as defined in s.2 (f) (i) of the Act. So it is not a forest produce. Thus these appeals by Special leave. When same question subsequently arose, other learned Single Judge doubting the correctness of aforesaid judgment referred the matter to the division bench which by order dated December 15, 1992, reported in Khushboo Enterprises v. Forest Range officer, (1993) 1 KLT 91 held that Sandalwool Oil is a forest produce within the meaning of S.2 (f) (1) of the Act. Thus the appeal in the other case. The Forest Conservation Act, 1980 aims to prevent depleting forests, conservation thereof and protection of wild life in the country to maintain ecological balance. The State, Acts regulate preservation of forest and forest produce to supplement the Central Act. The Act prescribes procedure for preservation of the forest and regulates possession of the forest produce, failing of trees in the forest area and removal from the forest or reserved forest area by transit permits etc. When Sandalwood Oil either was found in transit or in possession of the manufacturers, it was seized in the respective cases and laid the complaints under section 5 1 (1) ....
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....oil would be produced only at factory level and that too by mechanised process utilising the heart wood and roots of sandal wood trees removed from the forest as a raw material. Sandal wood oil is having very high commercial value and it is mainly used in manufacturing perfumery and cosmetic items of different types and grades.The production of sandal wood oil is being carried out as industry, either by licence by the individuals or the state government as its monopoly like Karnataka State, in a larger scale or as a small scale business. It is further contended that the meaning of the word "wood oil" defined in S. 2 (f) (1) must receive its colour from its context and connotation. When the legislature used the word 'that is to say 'the wood oil and other natural growth referred to in the definition it would only mean natural bye-product directly drawn from the trees. The Learned Single Judge had rightly construed the meaning of the word 'wood-oil' and held that sandal wood-oil being the bye-product derived commercially manufacturing process is not wood oil. The division bench committed manifest error in its construction of the word'wood-oil'to include sandal wood oil. Sri Krishna M....
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....in finding out physio-chemical properties contained in wood oil and the source from which they are drawn for use in industrial purposes. The literal interpretation given therein if given acceptance would lead to manifest frustration of the purpose of the Act. In its interpretation we have to keep at the back of our mind the purpose which the Act and the Parent Act (Forest Conservation Act) seek to sub serve. J.F. Dastru equally in his 'Medical Plants of India and Pakistan'tread into the same path and given construction to wood oil in the context of its exudation obtained from the trunk of the trees belonging to the family of Dipterocarpaceae as an oleoresin or gurjan balsam. There would be no quarrel on that behalf. It must be noted in this context that there are several types of essential oils in India, the important being Sandalwood oil, agar-wood oil, deodar oil and pine oil, apart from oleo-resin and wood oil derived from exudation from living trees in the forest area. These essential oils are obtained from any of forest wood. Sandalwood as observed by the High Court is forest produce. Even its roots thereof are also included as forest produce. They are also timber within the m....
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....the Act to absurdity or prevent manifest legislative purpose from being carried out". The question therein was the interpretation of the phrase "materially altered the accommodation or is likely substantially to diminish its value" in the construction to a shop. In that context this court laid that cardinal principle of statutory construction referred to hereinbefore would apply. In State of Madhya Pradesh v. M. V. Narasimhan, [1975] 2 SCC 377 the definition of 'public, servant' in S.21 I.P.C. was amended and clause 12 thereof was brought on statute. The Prevention of Corruption Act, 1947 created its own provisions as specific offences of criminal misconduct which is different from the offence of bribery defined in the-Indian Penal Code. When similar definition was not given under the P.C. Act, 1947 the contention was raised that the respondent cannot be prosecuted not being a public servant under the P.C. Act. This court while holding that definition of public servant was incorporated in P.C. Act by necessary implication of public servant defined in Cl. 12 of S.21 I.P.C. and held that P.C. Act is supplemental to I.P.C. and that, therefore, both would deal with the same offence. Ac....
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....t to put up by the accused would frustrate the object and the literal interpretation would defeat the meaning. The Legislature does not intend to restrict the word wood oil nor we find any compelling circumstances in the Act to olive restricted meaning that only oil derived from Dipterocarpus trees to be wood oil as contended for the accused and found acceptance to the learned single Judge. The purposive interpretation would aid conservation of sandle wood, a valuable forest wealth, prevent illicit failing and transportation of them and makes the manufacturers of sandlewood oil accountable to the possession of sandlewood trees or chips or roots etc. Incorporation of sandlewood oil abundentecatela in Karnataka Act and absence thereof in sister Acts operating in South India does not detract from giving its due meaning. The expert opinion is only an opinion evidence on either side and does not aid us in interpretation. This court in Adity Mills v. Union of India, [1988] 4 SCC 315 did not adopt the dictionary meaning as it may be to some extent delussive guide to interpret entries in Central Excise and Salt Act. In Kishan Lal v. State of Rajasthan, AIR 1990 SC 2269 to which one of us, ....