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1978 (10) TMI 148 - SC - Indian LawsWhether exercise books are covered by the item "paper" occurring in s. 2(a) (vii) of that Act as also in Entry 13 of Schedule I to the Gujarat Essential Articles Dealers' (Regulation) order, 1971 ? Held that:- Appeal dismissed. The Item "paper" in s.2 (a) (vii) in the Act has all along remained the same without any modification, alteration or enlargement and it is only the item No. 13 in the Schedule to the Regulation order (a subordinate piece of legislation) that has undergone a change and the item has been amended so as to include specifically "exercise- notebooks". We have no doubt in our minds that the said amendment to the item "paper" is declaratory or clarificatory in nature. The High Court was right in coming to the conclusion that the exercise-books of the appellant-firm that were seized were liable to confiscation and the remand order made by the High Court was proper.
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