TMI Blog1964 (11) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... nd notices in Form B-2. These notices warned the petitioners that in case they did not pay the tax assessed, it will be recovered from them as arrear of land revenue and further that they will run the risk of being subjected to penalty under section 16 of the Act. In view of this threat of collection of sales tax and imposition of penalty, the petitioners have filed these writ petitions under Article 226 of the Constitution asking that the orders of provisional assessments be quashed by certiorari. Writ Petition No. 245 of 1964 relates to turnover for the period August to November, 1963. Writ Petition No. 246 of 1964 relates to the turnover in respect of the period September to December, 1963, and Writ Petition No. 1304 of 1964 is concerned with the turnover for the period January to March, 1964. The orders of provisional assessments sought to be quashed in W.P. Nos. 245 and 246 of 1964 were passed by the respondent on 9th February, 1964, and that in W.P. No. 1304 was made by him on 30th June, 1964. The disputed turnover in W.P. No. 245 of 1964 is Rs. 2,72,522; in W.P. No. 1304 of 1964 it is Rs. 2,72,455-79 and in W.P. No. 246 of 1964 the turnover aggregates to Rs. 27,235-58. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a tender coconut. This argument is practically a repetition of the earlier argument in slightly different words. The question is whether there is a category of coconuts not covered by the description of either tender or dried. I think the answer must be in the affirmative. In a tender coconut, the kernel is hardly formed or is only in the initial stages of formation. In a dried coconut the kernel has formed and fully developed and further the water inside the coconut has dried up leading to the drying of the kernel also. But a fully grown coconut with a well developed kernel which contains water cannot be called either a tender or a dried coconut. This is the well-known variety of coconuts used for culinary purposes and on auspicious occasions and as part of the offerings in temples. I do not think it is correct or reasonable to describe this class of coconuts as either dried or tender. This category of coconuts is excluded from the explanation in Schedule III to which I have already adverted. Therefore, coconuts which are fully grown and have well developed kernel and which contain water are taken out of the ambit of Schedule III to the Act. It follows that purchases of such c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore the explanation in Schedule III must be understood as covering this class of coconuts also. I do not think this is a permissible mode of construction, especially in regard to a provision in a taxing statute. The explanation clearly states that the expression "coconuts" in the Third Schedule means "dried coconuts". Therefore it cannot be construed as meaning any other variety of coconuts. If one seeks to import into the scope of this explanation undried coconuts as they are sometimes called, it would certainly be importing something which is not warranted by the plain words of the explantation. The word "means" occurring in the explanation is important. In considering the definition of the word "Christians" in section 3 of the Christian Marriage Act, a Division Bench of the Allahabad High Court in Maha Ram v. EmperorA.I.R. 1918 All. 168. stated as follows: "The term 'Christian' is interpreted in section 3 of the Act and runs as follows: 'The expression "Christian" means persons professing the Christian Religion.' The use of the word 'means' in this passage shows that the definition is a hard and fast definition and that no other meaning can be assigned to the expression t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t I do not think this rule of policy or convenience should be followed in a case like the present where the action taken by the respondent is attacked as one devoid of jurisdiction and authority and in contravention of law. What is more, the threat of collecting the tax by coercive process and also the threat of imposing penalty for delay in payment of the tax has rendered the matter one of real urgency to the petitioners. A real and immediate threat to collect tax in contravention of law and in clear excess of jurisdiction bears upon the fundamental right of a citizen. In such a case, it will be a proper exercise of discretion to entertain a writ petition under Article 226. That a petition under Article 226 will not ordinarily be entertained before the petitioner has exhausted his other remedies under the statute is not an inflexible rule. It is essentially a matter of discretion depending upon the particular circumstances of a case which include the nature and enormity of the vice vitiating the impugned order, the imminence of the injury apprehended and the harm which would be caused to the petitioner on account of the delay which pursuit of other remedies would ordinarily entail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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