LexM/S. MOTIPUR ZAMINDARY CO. (P) LTD. versus THE STATE OF BIHAR
Open in Lexace · Ask the AI about this caseJudgment (excerpt)
JS6J
111/tirloskar Oil
EngintJ L1J.,
Jrir~t. Poo11a
v.
TJi, W"'kmtn
Goj11dra&adkar J.
J96J
Novtmh" 20.
498 SUPREME OOURT REPORTS [1962] SPPP.
enquiry nnder s. 36A. It is clear thnt in substance
tho ar~nmeut is that the direction isaued by the
award in regard to the payment in question should
be mo<lific<l, and in support of the claim for modifi-
cation reliance is placed on the relevant orders
issued !Jy the StatP Government for changing the
weekly holidays. Such n claim
cannot obviously
be entNtained in clarification proceedings under
s. 36A.
A proceeding contemplated bys. 36A is
not a procc<>ding intended to enable the tribunal
to review or modify its own order; it is intended to
enable the tribunal only to clarify the provisions of
its a'mrd where a difficulty or doubt arises about
the interpretation of the provision.~. Quito clearly
the impugned provisions contained in paragraph I 4
of the award in r<'lation to this demand aro clear
and unnmbi~ous. Whatever may be thr appellant's
grievance in respect of the validity or the propriety
of tho said directions there is no <lifficnltv or doubt
about their meaning; and so \rn are satisfied that
tho tribunal was right in refusing to alter the said
direction in the present proeei>dings.
The result is the appeal fails and is dismiRSerl
with costs.
A pperil diamia.~Pd.
M/S. MOTIPUR ZAMINDARY CO. (P) LTD.
v.
THE STATE OF RIHAR
(R. P. RmTIA, c .. T., .T. r •. KAPUR, M. HmAYATUJ.T.AH,
J. C. SHAH and J. R. MunHOLKAR, JJ.)
Salu Ta.y,--Exemplion of green 1JPqe/able.<-S1tqar Can•,
if Jails williin ezemption-Dealtr-Produc.r of •>1qar cant.,
whether a dtalt.r-Bihar Sak• Ta.-r Acl, 1.?47 (Bihar 19 of 1947),
..,, 2(c), 6-Noti{ication No. 9881-F 7 dat&l Auqust 28, lf/47-
Rihar Annual Finance Act, 1950.
Under s. 6 of the llihar Sales Tax Act, 1947, the Govern-
ment issued a notification e."(empting cert;lin goocls from the
...
..
(l) S.C.R.
SUPREME COURT REPORTS
499
payment of sales tax, including "green vegetables other than
pot-1toes, except
\vhen sold in
sealed
containers".
~fhe
appellant who was a prodl1cer of sugar cane was assessed to
saies tax.
He contended that sugar cane \Vas a green vege-
table and was exempted from tax and that he was not a deakr
as dofined in s. 2 ( c) of the Act and could not be assessed to
sales tax.
Held, that sugar cane was not a green vegetable and wa.
not exen1pted under the notification. The word ''vegetables"
in taxing statutes was to be understood as in common parlance
i.e. denoting
class of vegetables \vhich were grown in a
kitchen garden or in a farm and were used for the table. The
dictionaries defined sugar cane as a ''grass.
1
'
Rn.mavtar Bndhoiprasad v. A"sistanf 8ale1 Ta,< Officer,
Ako/a, A. I. R.
1961 S. C. 1325, followed.
'f'ht State of Bomliayv. R. 8. Phadtare, [1956] 7 S. T. C.
495, disapproved.
Held, further, that the appellant was a dealer within
the definition ins. 2(c). Section 2(ck was amended by the
Bihar Annual Finance Act, 1950. The amended was not a
temporary amendment for only one year; the amended section
was applicable to the present case. The amendin~ Act did
not require the assent of the President as the matter fell
ent;rely within entry 54 of the State List.
CrVIL APPELLATE JURISDICTION: Civil Appeals
Nos. 185 to 187 of 1961.
Appe&ls bv special leave from the judgment
anrl oder dater! M!ty 13, 1959, of the Patna. High
Court in Misc. Judicial Case No. 352 of 1957.
WITH
Petitions Nos. 163 to 165of1950.
Petitions Under Art. 32 of the Constitution of
India for the enforcement of Fundamental Rights.
M. C. Set.alvarl, Attorney-G~neral of India, Veda
Vyasa and Nmmit Lal, for the appellants/petiti-
oners.
A. S. R. ClUJri, D. P. Singh., M. K. Ra·mamurthi,
R. [(. Gprg and S. C. Agarwakl, for the respondents.
1961
lf/r. Molipur
Zamnidary Co. {P)
Ltd.
v:
TM Stiltt of Bihar
-
600 SUPREME OOURT REPORTS [1962] SUPP.
ll/OI
1961. November 20. The Judgment of the
MJs. M11ilvf
Court was delivered by
~~c.. (I')
Ltd •
••
TM Stat1 of Billa•
Ka;ur J.
KAPUR, J.-The principal question raised in
these appeals and petitions under Art. 32 of the
Constitution is whether sugar cane falls within the
term "green vegetables" and is therefore exempt
from sales tax under the exemption given by the
notification dated August 28, 1947, issued under
s. 6 of the Bihar Sales Tax Act 1947, (Bihar 19 of
194 7), hereinafter called the 'Act'. After heaExcerpt shown. Read the full judgment & AI analysis in Lexace.