General and Special - Indian Laws - General

General and Special The New Lexicon -Webster's Dictionary , of the English language defines The word general to mean pertaining to a whole or to most of its parts, not particular, not local; and The word special to mean-particular in kind; serving a particular purpose The Law Lexicon-by P. Ramanatha lyer defines The word general to mean principal; universal; common to all or to the greatest number; relating to a genus or kind; pertaining to a whole class or order. In the book Words and Phrases (Permanent Edition), Volume 18, The word generally is stated to mean in a general manner ; collectively; as a whole; without omissions; universally; It is also stated to mean . For the most part; commonly; extensively, though not universally ; It is also mentioned that the use of the word generally imports the existence of exceptions. In the book- Corpus Juris Secundum -Volume 38 general tax is referred to as distinguished from special tax . In Black's Law Dictionary- Our attention has been invited to a passage in which it is stated that a statute is general when it operates uniformly on all persons and things of a class and such classification is natural, reasonable and appropriate to the purpose sought to be accomplished. ENGINE VALVES LIMITED VERSUS UNION OF INDIA - 1993 (4) TMI 289 - MADRAS HIGH COURT