CITY MUNICIPAL COUNCIL MANDYA Vs. RADIO ELECTRICALS

JUDGEMENT

(1.) This is an appeal by the City Municipal Council, Mandya against the order made in WP.5418 of 1974, by Venkataramiah, J., holding that the appellant-Municipality is not empowered to levy octroi on electrical Roods imported by the writ petitioner into the limits of the Municipal Council.Mandya.

(2.) The contention of the appellant before the learned single Judge was that electrical goods like electric irons electric motors and electric fans, come under Item 4 in Class VIII of Sch.II of the Karnataka Municipalities Act, 1964 (hereinafter referred to as tha Act). That contention was rejected by the learned single Judge. The same contention was pressed before us by Sri B.Thilaka Hegde, learned Counsel appearing for the appellant. It was not urged by Mr.Hegde before us that electrical goods come under any other item. Item 4, reads :

(3.) The legislature by using the word 'including' has enlarged the meaning of the words 'metals (all other kinds-manufactured and unmanufactured)'. The articles enumerated in Item 4 like bicycles, peramubulators, sewing machines, harmoniums, etc, will not ordinarily come within the meaning of all kinds of manufactured and unmanufactured metals, and therefore, an extended meaning was given. Such extension of the meaning of the words should be confined to the articles enumerated. For the purpose of the construction of a Statute, where the word 'include' is used, this is what Maxwell on Interpretation of Statutes has stated at page 270, (Twelfth Edition):