TMI Blog1961 (3) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... nP. The Commercial Tax Officer, after granting some of the exemptions claimed, determined the net turnover liable for assessment at Rs. 8,36,953-28 nP. including the turnover of the sale of biscuits and chocolates amounting to Rs. 2,82,037-84 nP. The assessing officer issued a notice to show cause why this turnover relating to biscuits and chocolates should not be taxed at the rate of 3 nP. per rupee. The assessee contended that the turnover of Rs. 2,82,037-84 nP. is exigible to tax at the general rate of 2 nP. per rupee and not at the rate of 3 nP. as they are not articles of food sold at hotels and restaurants and such other places. The assessing officer negatived this contention and levied tax at 3 nP. per rupee on the said turnover. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x contemplated by the proviso depends upon whether the expression "any other place" in the proviso takes in the wholesale depot of the assessee; in other words "any other place" should receive their literal meaning or should they be restricted to places similar to those preceding that expression? To put it differently, is the rule of ejusdem generis applicable to this expression? Ejusdem generis means "of the same kind or nature." This term is chiefly used where the words have a meaning attributed to them less comprehensive than they would otherwise have by reason of the particular words preceding them. The principle is an aid to ascertain the intent of the Legislature. As a result of the application of this doctrine, the general words ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... numeration; (v) There is a distinct genus which comprises more than one species; and (vi) There is not clearly manifested an intent that the general term be given a broader meaning than the doctrine requires, The statement of law contained in the "Interpretation of Statutes" by Maxwell (Tenth Edition) at page 337 is to a like effect. This is what the learned author says: "But the general word which follows particular and specific words of the same nature as itself takes its meaning from them, and is presumed to be restricted to the same genus as those words. In other words, it is to be read as comprehending only things of the same kind as those designated by them, unless, of course, there be something to show that a wider sense was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t required that 'theatres and other places of public entertainment' should be licensed, the question arose whether a 'fun-fair' for which no fee was charged for admission was within the Act. It was held to be so, and that the ejusdem generis rule did not apply to confine the words 'other places' to places of the same kind as theatres. So the insertion of such words as 'or things of whatever description' would exclude the rule." The principles governing the application of this rule are therefore well-settled. The difficulty arises only in the application of the rule to a particular enactment. The learned Government Pleader relied on the decision of the Supreme Court in The State of Bombay v. Ali Gulshan[1955] S.C.R. 867. for the propositio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tates Land Act were to be read ejusdem generis with "service". Their Lordships expressed the opinion that the words "other tenure" should receive a wide interpretation they were capable of having regard to the fact that there was no genus of which the preceding word could be regarded as the species. Satyanarayana Rao, J., who spoke for the Court, observed that he was not able to see that there was any other class of inams which were of the same genus as personal inams and in those circumstances he thought that the restrictive interpretation sought to be put upon the words "other tenure" would nullify the beneficient effect of the amendment. We have already stated that the particular words should refer to a number of species constituting a g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds employed were "to articles of food or drink or both sold in a hotel, boarding-house, restaurant". The words "stall or any other place" were not there. In 1956, both the Madras and the Andhra Pradesh Legislatures amended these provisos by adding "stall or any other place". This is significant because it indicates the Legislatures had in contemplation only the places of sale of these articles for immediate consumption. By the use of these additional words, they were adding to the species enumerated in the provisos. There is also another difficulty in accepting the construction suggested by the learned Government Pleader. It is to be remembered that section 5(1) of the Andhra Pradesh General Sales Tax Act, 1957, takes in all commodities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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