TMI Blog1999 (2) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... Pradesh Agricultural Produce Cess Act, 1940, (hereinafter referred to as `the Act ) cess at the rate of 0.5% on agricultural products given in the Schedule was imposed. Cess is to provide financial assistance to the Indian Council of Agricultural Research, who undertakes the research on agricultural products. It is imposed on the value of export of the agricultural products. In the itinerary of items in Schedule, `Fish is subject to cess. The petitioners challenged the levy of cess, inter alia, contending :- Since prawn is not a fish; consequently not liable for cess. No cess can be recovered by the respondents on prawns, having not been provided by legislation. 3. The learned Counsel for the Union of India contended : The word `fish i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Schedule, and which are exported from India, with an exception with respect to the articles not produced in India. Twenty one articles are enumerated in Schedule. The relevant item under consideration in the Schedule is Item No. 7, which runs as under : 7. Fish. 6. The learned Counsel for the petitioners contends that prawns are not fish as understood in the common parlance known to the trade or to the common man, who is expected to follow the law. The words, in a fiscal statute cannot be given an extended meaning. 7. The learned counsel for the petititoners relied on the decisions reported in State of Orissa v. C.I. Foods Limited - 1982 (50) S.T.C. 152, C.I. Foods Limited v. State of Orissa - 1988 (68) S.T.C. 284 and T.B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition or meaning of it, as provided in dictionary or zoology should not be imported in the fiscal statute. 10. It is well established principle of interpretation of statutes that nothing has to be read in or nothing has to be implied and one has to look fairly at the language used and levy can be imposed if it strictly falls within the provisions of the law. (Reference may be made to 1936 Appeal Cases 1 and 1946 Appeal Cases 119 at 140) Courts would not create ambiguity by interpretation in order to enable the State to levy cess. No benevolent construction in favour of a State can be put on a fiscal statute by hair-splitting. 11. It emerges from the judgments cited by the learned Counsel for the petitioners that prawns and fish are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the spirit of law, tax or cess cannot be levied or imposed without there being specific words clearly showing the levy by the legislation. Levy cannot be supported relying on the spirit of law by the Department. There is no scope for levy by intendment or presumption or by interpretative process or implied levy by process of reading into the plain words. One has to look into the letter of the word subject to levy. Beliefs and assumptions that it included the zoological meaning or genetic affinity cannot be imported into the Schedule for the purposes of levy. 13. There can be no gain-saying that judicial notice can be taken of a fact that a common man treats fish and prawns as two different articles, like wheat or bajra, though both are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n our considered view is immaterial, and being not substantial, is of no consequence. Question under consideration is whether in the item defined fish, could prawn be included and subjected to tax under the Sales-tax Act. Levy under any other statutory provision or incidence of levy in the facts of circumstances cannot alter the meaning of item on which cess is levied. 16. It is one of the cherished objects of the law that the multiplicity of the proceedings should be avoided. Even in the judgment relied on by the learned Counsel for the respondents in order to support his submission that the matter be relegated to the Department, which can better appreciate whether prawns fall within the scheduled item of fish or not, in P. Kesavan Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the substance of the material which has been subjected to levy of fee, but it is an item or a thing known by particular name i.e., fish, which has been subjected to levy of cess. By no stretch of imagination or by adopting bionomial theoram, fish can be termed to be prawn. No interpretation is possible by reading the scheme of the Act or the Schedule that the word fish would include prawn. Prawn does not tally with fish. It may be acquaculture agricultural produce. But, different produces having been produced by the same methodology will not engulf within the meaning of one word i.e., fish. There is nothing suggested which could persuade us to take a view that in the facts and circumstances of this case any other meaning can be given to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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