Full Judgment Text
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CASE NO.:
Appeal (civil) 7285 of 2001
PETITIONER:
U.P. State Agro Industrial Corporation Ltd
RESPONDENT:
Kisan Upbhokta Parishad & Ors
DATE OF JUDGMENT: 07/12/2007
BENCH:
A. K. Mathur & Markandey Katju
JUDGMENT:
J U D G M E N T
CIVIL APPEAL NO. 7285 OF 2001
MARKANDEY KATJU, J.
1. This appeal has been filed against the impugned judgment of the
Allahabad High Court dated 22.2.2000 in Writ Petition No.23662 of 1999.
2. Heard learned counsel for the parties and perused the record.
3. The respondent in this appeal, which is a Union of cane growers and
looks after the interest of sugarcane farmers in Meerut District, was the
petitioner in the writ petition before the Allahabad High Court. It was
alleged in the writ petition that cane growers of the area require implements
and other equipments for agriculture. For this purpose it purchases Animal
Driven Vehicles (hereinafter called \023ADV carts\024) in order to transport the
sugarcane from the agriculture fields to the sugar factories or other places
where it is required to be sent. The State Government from time to time has
provided a subsidy on the purchase of ADV carts and other agricultural
implements.
4. It appears that the State Government issued an order dated 20.11.1996
stating that all kinds of agricultural implements driven by hand operation or
animal power should be purchased from the U.P. State Agro Industrial
Limited. The short question in the writ petition before the High Court was
whether the ADV carts are agricultural implements. If, they are then in
order to get subsidy, purchases had to be made only from the Corporation
and not from other parties.
5. The Cane Commissioner, U.P. issued a letter dated 5.3.1999, copy of
which is Annexure P-2 to this appeal, stating that in pursuance of the
aforesaid Government order dated 20.11.1996 of the U.P. Government,
ADV carts can only be purchased from the U.P. State Agro Industrial
Limited. This order dated 5.3.1999 of the Cane Commissioner was
challenged in the writ petition on the ground that it was in conflict with the
Government order dated 20.11.1996.
6. The short question in this appeal is whether ADV carts are also
agricultural implements.
7. The Concise Oxford English Dictionary (Tenth Edn. Revised) defines
\021implement\022 as \023a tool, utensil or other piece of equipment used for a
particular purpose\024. The same dictionary defines ‘tool\022 as \023a device or
implement, typically hand-held, used to carry out a particular function\024.
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8. In Webster Comprehensive Dictionary (International Edn.) the word
\021implement\022 has been defined as \023a thing used in work, especially in manual
work; a utensil; tool\024. In the same dictionary the word \021tool\022 has been
defined as a \023simple mechanism or implement, as a hammer, saw, spade, or
chisel, used chiefly in the direct manual working, moving, shaping, or
transforming of material\024.
9. In Advanced Law Lexicon by P. Ramanatha Aiyar (3rd edn 2005) the
word \021tool\022 has been defined as \023things designed to help the hand in work,
especially in industrial operations\024.
10. One word can have several meanings, and several words can have the
same meaning (synonyms). Thus, for example, the word ‘ball\022 can mean the
spherical object used in a game, or it can also mean a dance; it can also mean
having a nice time, etc. Similarly, several words can have the same meaning
e.g. the Sanskrit words ‘pankaj\022, ‘jalaj\022, ‘kamal\022, ‘padma\022, ‘saroj\022, ‘sarsij
\022,
etc. which all mean ‘Lotus\022.
11. No doubt the word \021implement\022 can have several dictionary meanings.
However, in interpretation it is well settled that ordinarily the meaning of the
word or expression in common parlance or in common use should be
accepted, unless the statute or order in which it is used has defined it with a
specific meaning. There is no definition of the word \021implements\022 in the
G.O. of the State Government dated 20.11.1996.
12. In the Mimansa Rules of Interpretation, which is our indigenous
system of interpretation, one of the principles is :
:f<+;ksZxeigjfr
13. The above principle means \023the popular meaning overpowers the
etymological meaning\024.
14. For example, the word ‘pankaja\022 literally means whatever grows in
mud. The word ‘panka\022 means ‘mud\022, and the suffix ‘ja\022 means ‘which is
born in\022. Hence the etymological meaning of the word ‘pankaja\022 is \021that
which is born in mud\022. Thus literally there can be several things which
could mean ‘pankaja\022 e.g. worms or insects born in mud, all kinds of
vegetation which are born and found in mud, etc. However, by popular
usage the word ‘pankaja\022 has acquired a particular meaning in common
parlance i.e. lotus. This shows that we should prefer the popular meaning or
the meaning in common usage to the literal meaning of a word.
15. The reason behind this principle is that language is a tool of
communication between human beings, and hence that meaning should be
given to a word which helps communication between people. If the speaker
of a word uses it in one sense but the hearer understands it in another sense,
there will be a communication gap. Hence that meaning should be attributed
to a word which everyone would understand as it has acquired a special
meaning in common parlance.
16. Keeping the above principle in mind we may now consider whether
an Animal Driven Vehicle can be said to be an agricultural implement. In
our opinion it cannot, for the obvious reasons that in common parlance
implements are usually regarded as tools used by human beings with their
hands (and sometimes with their legs), or driven by animal power. Thus, a
plough which is driven by oxen or horses would be regarded as an
agricultural implement. Similarly, a hoe or a spade would be agricultural
implements. However, a bullock cart which is used for carrying the
agricultural produce from the farm to the market or the sugar factory cannot,
in our opinion, be regarded as an agricultural implement, because in
common parlance it would not be regarded by people as an implement. A
bullock cart is surely not a tool, though the plough which it pulls (for
furrowing the land) is certainly a tool and therefore, an agricultural
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implement.
17. Learned counsel for the respondent has relied on the decision of this
Court in M/s. D.H. Brothers Pvt. Ltd. vs. Commissioner of Sales Tax,
U.P. AIR 1991 SC 1992, in which it was held that sugarcane crushers are
not agricultural implements. In that decision this Court held that a sugarcane
crusher is not used in the agricultural operation, rather it is only when the
agricultural operations have ended and the cane harvested and transported to
the cane crusher that the activity of the cane crusher begins. Learned
counsel submitted that in the present case also the ADV carts which are used
for transporting the sugarcane from the agricultural field to the sugar factory
are not part of the agricultural operations, as these ADV carts begin their
activity of transportation only after the agricultural operations are over.
18. It is not necessary for us to deal with this submission because we have
earlier held that an ADV cart is not an agricultural implement since it is not
a tool. In view of the above we find no merit in this appeal and it is
accordingly dismissed. No costs
19. Before parting with this case, we would like to say that it is deeply
regrettable that in our Courts of law, lawyers quote Maxwell and Craies but
nobody refers to the Mimansa Principles of Interpretation. Today our so-
called educated people are largely ignorant about the great intellectual
achievements of our ancestors and the intellectual treasury they have
bequeathed us. The Mimansa Principles of Interpretation is part of that
intellectual treasury, but it is distressing to note that apart from a reference to
these principles in the judgment of Sir John Edge, the then Chief Justice of
Allahabad High Court, in Beni Prasad vs. Hardai Devi, (1892) ILR 14 All
67 (FB), there has been almost no utilization of these principles even in our
own country (except by one of us, M. Katju, J. in some of his judgments
delivered at Allahabad High Court and in this Court vide M/s. Ispat
Industries Ltd. vs. Commissioner of Customs, Mumbai JT 2006(12) SC
379.
20. It may be mentioned that the Mimansa Rules of Interpretation were
our traditional principles of interpretation laid down by Jaimini whose Sutras
were explained by Shabar, Kumarila Bhatta, Prabhakar, etc. These Mimansa
Principles were regularly used by our great jurists like Vijnaneshwar (author
of Mitakshara), Jimutvahana (author of Dayabhaga), Nanda Pandit (author
of \021Dattak Mimansa\022) etc. whenever they found any conflict between the
various Smritis or any ambiguity or incongruity therein. There is no reason
why we cannot use these principles on appropriate occasions. However, it is
a matter of deep regret that these principles have rarely been used in our law
Courts. It is nowhere mentioned in our Constitution or any other law that
only Maxwell\022s Principles of Interpretation can be used by the Court. We
can use any system of interpretation which helps us solve a difficulty. In
certain situations Maxwell\022s principles would be more appropriate, while in
other situations the Mimansa principles may be more suitable.
21. Since we have used a Mimansa principle in this judgment we thought
it necessary to briefly mention about the Mimansa principles of
interpretation (the original works on Mimansa are all in Sanskrit, but there is
a very elucidating book in English on the subject by K.L. Sarkar called \021The
Mimansa Rules of Interpretation\022 published in the Tagore Law Lecture
Series).