9911796707
TMI Blog2004 (1) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... rt was delivered by G.P. MATHUR, J.-The controversy raised in all these appeals is similar and, therefore, they are being disposed of by a common judgment. We will state the facts of Civil Appeal No. 5321 of 1997. The appellant is a public limited company within the meaning of the Companies Act, 1956, having its registered office at Calcutta. It is engaged in the business of processing and exporting of marine products and for that purpose it has established a branch office at Kakinada in the State of Andhra Pradesh, from where it carries on the business activities in respect of prawns. The appellant purchases dead prawns from various locations like Bhimili, Vizag, Vakapadu, Bhimavaram, Kakinada, Narsapur, Kodur, Nagayalanka, Machili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that once life ceased, the thing could no longer be considered to be "livestock" and consequently could not, in law, be notified as "livestock" under section 2(v) of the Act. At any rate, the Government could declare animals alone as livestock for the purpose of the Act and as live or dead or dried prawns were not animals within the meaning of section 2(v) of the Act, it is urged, they could not be notified as "livestock" under the aforesaid provision. Learned counsel has submitted that the inclusion of prawns in the Schedule to the Act as "livestock" was illegal and ultra vires and, therefore, no market fee could be demanded from the appellant. 3.. In order to examine the contention raised by learned counsel for the appellant, it is nece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such area as may be specified in such notification. Sub-section (3) of section 3 provides that after the expiry of the period specified in the draft notification and after considering such objections and suggestions as may be received before such expiration, the Government may publish in such manner as may be prescribed a final notification declaring the area specified in the draft notification or any portion thereof, to be a notified area for the purposes of this Act in respect of any agricultural produce, livestock and products of livestock specified in the draft notification. Sub-section (4) of section 4 lays down that as soon as may be after the establishment of a market under sub-section (3), the Government shall declare by notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommittee to levy fees on any notified agricultural produce, livestock or products of livestock purchased or sold in the notified market area, the appellant is liable to pay market fee. 7.. Learned counsel has next submitted that the State Government can issue a notification under section 3 of the Act only with regard to livestock or products of livestock. In common parlance prawn with or without life is not treated as "livestock" and, therefore, the State Government, it is submitted, could not have issued any notification for the same. According to learned counsel the normal meaning of the word "livestock" is as under: "Animals of any kind kept or raised for use or pleasure; especially: meat and dairy cattle and draft animals-opposed to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turtle (chelonia), aquatic mammal (the young, fry, eggs and spawn thereof), holothurians, coelenterates, sea weed, coral (porifera) and any other aquatic life." 11.. Normally, in common parlance animal is understood as a quadruped creature but fish is also an animal but of a different kind. Prawn is included in the definition of fish as given in the Maritime Zones of India (Regulation of Fishing by Foreign Vessels) Act and has all the essential attributes of an animal, viz., life sensation and voluntary motion. It is therefore not possible to accept the contention that prawn is not livestock. The State Government is thus fully competent to issue a notification regarding prawns under section 3 of the Act. 12.. Shri Ganesh has also referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof. Learned counsel has urged that the State of Andhra Pradesh accepted the verdict of the High Court and did not choose to file an appeal against the said decision and, therefore, it is not open to the State Government to contend now that prawn with or without life is livestock. In support of this submission, reliance is placed upon Union of India v. Kaumudini Narayan Dalal [2001] 249 ITR 219 (SC) and Commissioner of Income-tax v. Narendra Doshi [2002] 254 ITR 606 (SC). In these cases, it was held that where the High Court decides the matter on the basis of an earlier judgment, which decision had not been challenged by the Revenue by filing an appeal, the Revenue must, therefore, be bound by the principle laid down therein and it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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