TMI Blog1976 (10) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... it is exhaustive of the meaning which must be given to potteries industry for the purpose of entry 22. It must therefore be held that the manufacture of Mangalore pattern roofing tiles is outside the purview of entry 22. Against assessee. - C.A. 1947 OF 1975 - - - Dated:- 20-10-1976 - A.C. GUPTA , Y.V. CHANDRACHUD AND P. K. GOSWAMI, JJ. For the Appellants.V.M. Tarkunde, P.H. Parekh, Miss Manju Jatley and (Miss) Mardk Tarkunde, For Respondent No. 1 D.V. Patel and M.N. Shroff For Respondent No. 2 K.L. Hathi and P.C. Kapur JUDGMENT The Judgment of the Court was delivered by GUPTA, J.- -The first appellant is an association of the manufacturers of Mangalore pattern roofing tiles in south Gujarat area, the other appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xing minimum rates of wages in respect of any scheduled. employment for the first time or in revising the rates so fixed, the appropriate Government must either appoint committees to hold, necessary enquiries and advise it in this regard, or publish its proposals in the matter for the information of persons .likely to be affected thereby. The Government will fix or revise the minimum rates of wages after considering the advice of the committees or the representations received in regard to the proposals published, as the case may be. Section 7 empowers the appropriate Government also to appoint an advisory board for coordinating the work of the committees appointed under section 5, and advising the Government generally in the matter of fixin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment by the advisory committee forwarding its report that the Committee had not taken into consideration roofing tiles in the recommendations made. By a notification dated January 8, 1969 the Government fixed the minimum rates of wages in respect of potteries industry on the basis of the committee s report.On March 25, 1970 a proceeding was started against the second appellant on the complaint of an Inspector alleging that the partners of the firm had failed to. produce for his examination the muster roll and the wages Register. The appellant was acquitted by the magistrate who held that entry 22 did not cover roofing tiles and as such the Act was not applicable to the industry of the accused. The State preferred an appeal to, the High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to cover all possible articles of pottery including Mangalore pattern roofing tiles. Referring to the well-known use of the word include in interpretation clauses to extend the meaning of words and phrases occurring in the body of the statute, Mr. Patel submits that the Explanation, when it says that potteries industry includes the nine named objects, what is meant is that it includes not only these objects but other articles of pottery as well. It is true that includes is generally used as a word of extension, but the meaning of a word or phrase is extended when it is said to include things that would not properly fall within its ordinary connotation. We may refer to the often-quoted observation of Lord Watson in Dilworth v. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... textile accessories would pass under the description pottery as that word is used in common parlance, but the Explanation also mentions crockery and toys regarding which there could be hardly any doubt. The inclusion in the list of objects which are well recognised articles of pottery makes it plain that the Explanation was added to the entry not by way of abundant caution. The contention of Mr. Tarkunde for the appellants is that the articles mentioned in the Explanation were intended to be exhaustive of the objects covered by entry 22. According to Mr. Tarkunde if the legislature wanted to bring within the entry all possible articles of pottery then there was hardly any point in mentioning only a few them by way of Explanation. To this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the legislature s intention to bring within the entry all possible articles of pottery, it was quite unnecessary to add an Explanation. We have found that the Explanation could not possibly have been introduced to extend the meaning of potteries industry or the articles listed therein added ex abundanti cautela. It seems to us therefore that the legislature did not intend every thing that the potteries industry tums out to be covered by the entry. What then could be the purpose. of the Explanation ? The Explanation says that, for the purpose of entry 22, potteries industry includes manufacture of the. nine articles of pottery named therein. It seems to us that the word includes has been used here in the sense of means , this is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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