SUPREME COURT OF INDIA
Maheshwari Fish Seed Farm
Vs
T. Nadu Electricity Board
Civil Appeal Nos. 6465-6467 of 1998
(R. C. Lahoti and Ashok Bhan)
16/04/2004
JUDGMENT
R.C. LAHOTI, J.
1. The appellants are all owners of their respective lands, having fish farms thereon, and the respondent is Tamil Nadu Electricity Board. The appellants are enjoying supply of electricity from the respondent-Board.
2. The Tamil Nadu Revision of Tariff Rates on Supply of Electrical Energy Act, 1978 (Tamil Nadu Act No. 1 of 1979) has been enacted to provide for the revision of tariff rates leviable on electrical energy supplied in the State by the Tamil Nadu Electricity Board. Section 3 provides that the tariff rates payable to the Tamil Nadu Electricity Board by any consumer on the electrical energy supplied by the Board shall be as specified in the Schedule to the Act. Under Section 4, the State Government is empowered to amend the provisions of the Schedule by notification.
3. The relevant part of the Schedule, as published in Tamil Nadu Government Gazette Extraordinary dated March 12, 1990 and with which we are concerned reads as under:-
"Low Tension Tariff V:
Agriculture - *
(a) Small Farmers
(b) Tubewells sunk by Tamil Nadu State Tubewell Corporation catering to small farmers No charge
(c) Other farmers.-
(i) Contracted load upto and inclusive of 5 H.P. Lumpsum of Rs. 50 per horse power per annum
(ii) Contracted load above 5 HPLumpsum of Rs. 75 per horse power per annum
Explanation (i).- 'Small Farmer' means a person whose total holding whether
as owner, tenant or morgagee with possession, or partly in one capacity and
partly in another, does not exceed two and a half acres of wet lands or five
acres of dry lands. In computing the extent of land held by a person who holds
wet and dry lands, two acres of dry lands shall be taken to be equivalent to
one acre of wet land.
Explanation (ii).- Supply of power shall be given free of charge to the small
farmers whose family is solely dependent on the income derived from his
agricultural land holdings.
* Explanation (iii).- Agricultural consumers shall be permitted lighting up to
50 watts per 1,000 watts of motive power connected, subject to a maximum of 150
watts inclusive of wattage of pilot lamps each of which shall not exceed 15
watts and with no more than 3 lamps (excluding pilot lamps) for lighting the
farm or the field around the pumpset. Energy used for radios and other
appliances including domestic lighting in farm houses shall be meted separately
and charged for at the appropriate tariff. Agricultural consumers shall be
permitted to use the water pumped from the well and stored in overhead tanks
for bonafide domestic purposes in the farm house. The farm house shall be in a
close proximity not exceeding 150 feet from the well.
Explanation (iv).- Extra lighting in agricultural services over the permissible
limit shall be charged for either if separately metered, as per Low Tension
Tariff IX or if not separately metered on a flat rate of Rs. 2 per 40 watts
lump (ordinary) larger lamps in proportion. If fluorescent and mercury vapour
lamps are connected the rate shall be enhanced as laid down under Low Tension
Tariff II." *
In the Tamil Nadu Government Gazette Extraordinary dated 19th November 1990,
the following notification was published:-
"Notification
In exercise of the powers conferred by Section 4 of the Tamil Nadu Revision of
Tariff Rates on Supply of Electrical Energy Act, 1978 (Tamil Nadu Act 1 of
1979), the Government of Tamil Nadu hereby makes the following amendment to the
Schedule to the said Act.
2. The amendment hereby make shall come into force on the 19th November, 1990.
AMENDMENT
In the said Act, in the Schedule, under the heading, "Part B - Low Tension
Supply", and under the sub-heading "Low Tension Tariff V
Agriculture".
(i) for the expressions from "(a) Small Farmers" to "Lumpsum of
Rs. 75 per horse power per annum", the following expression shall be
substituted, viz - "No Charge"
.
(ii) Explanation (i) and Explanation (ii) shall be deleted.
* (By Order of the Governor)
D. Murugaraj,
Secretary to Government."
* The effect of the notification was that so far as agriculture is concerned the categorization of farmers such as into 'small' and 'others' was done away with and the supply of electricity on low tension for the purpose of agriculture became free i.e. to be levied with 'no charge'. The appellants claimed benefit of the notification submitting that they were engaged in fish farming, i.e. pisciculture, which is only a specie of agriculture and therefore they were also entitled to the benefit of notification dated 19.11.1990. However, the benefit was denied to the appellants on the ground that they were fish farmers and engaged in pisciculture which could not be treated as agriculture. The High Court has also in its impugned judgment taken a view contrary to the contention of the appellants. They are in appeal by special leave.
4. The short question which arises for decision is: whether pisciculture is
agriculture?
5. The Act, either in the main part, or in the Schedule detailing the tariff
rates, does not define agriculture. We have, therefore, to proceed to examine
how the term agriculture is understood amongst the agriculturists and whether
it was the intention of the State Legislature while enacting the Schedule as
originally framed or of the State Government while issuing the notification
dated 19.11.1990 to include pisciculture within the meaning of agriculture.
6. It is settled rule of interpretation that the words not defined in a statute
are to be understood in their natural, ordinary or popular sense. According to
Justice Frankfurter, "After all, legislation, when not expressed in
technical terms, is addressed to common run of men, and is, therefore, to be
understood according to sense of the thing, as the ordinary man has a right to
rely on ordinary words addressed." (Wilma E. Addison vs. Holly Hill Fruit
Products, 322 US 607, at p.618). In determining, therefore, whether a
particular import is included within the ordinary meaning of a given word, one
may have regard to the answer which everyone conversant with the word and the
subject-matter of statute and to whom the legislation is addressed, will give
if the problem were put to him. (Principles of Statutory Interpretation by
Justice G.P. Singh, Ninth Edition, 2004, p.95)
7. 'Agriculture' is the science or art of cultivating the soil, growing and
harvesting crops, and raising livestock. The art of making land more productive
is practiced throughout the world - in some areas by methods not far removed
from the conditions of several thousands of years ago, in other areas with the
aid of science and mechanization, as a highly commercial type of endeavour.
(The New Encyclopaedia Britannica, Vol.1, p.156). According to Oxford
Illustrated Encyclopedia of Invention and Technology, 'agriculture' is
cultivation of the soil, including the allied pursuits of gathering crops and
rearing livestock. (at p.7). 'Fish farming' is a branch of aquaculture
involving the rearing of fish under controlled conditions. Ideally, the
environment is controlled so that natural predators are eliminated, optimum
nutrition is provided, and the fish flourish. (at p.133).
8. 'Pisciculture' is the breeding, rearing and preservation of living fish by
artificial means. (The Oxford English Dictionary, Vol.VII, p.904). According to
McGraw-Hill Encyclopedia of Science & Technology, (6th Edition, Vol.7),
'aquaculture' is the artificial propagation of fishes and other aquatic
organisms. (p.129). The term 'fishing' is used to mean the taking or
propagation of fishes or other aquatic life in inland or oceanic water (p.128).
'Aquaculture' is the cultivation of fresh water and marine species. (The latter
type is often referred to as mariculture) (McGraw-Hill, ibid, Vol.2; p.1)
9. The High Court has delved deep into the issue and examined the question from
very many angles taking into consideration several dictionaries and books on
fish farming brought to its notice and also dealt with several decided cases to
draw the conclusion that pisciculture is not agriculture. We have a direct
decision of this Court available on the point and being a three-Judge Bench
decision binds us. It is Commissioner of Income-tax West Bengal, Calcutta vs.
Benoy Kumar Sahas Roy - wherein the term 'agriculture' as occurring in
sub-section (1) of Section 2 of the Income-tax Act, 1961
which defines 'agriculture income' as meaning, amongst other things, 'any
income derived from land by agriculture' came up for the consideration of this
Court. Bhagwati, J., (as His Lordship then was) spoke on behalf of the
three-Judges Bench. A reading of the judgment shows a research by looking into
several authorities, meaning assigned by dictionaries and finding out how the
term is understood in common parlance. The Court held that the term
'agriculture' has been defined in various dictionaries both in the narrow sense
and in the wider sense. In the narrow sense agriculture is the cultivation of
the field. In the wider sense it comprises of all activities in relation to the
land including horticulture, forestry, breeding and rearing of livestock,
dairying, butter and cheese-making, husbandry etc. Whether the narrower or the
wider sense of the term 'agriculture' should be adopted in a particular case
depends not only upon the provisions of the various statutes in which the same
occurs but also upon the facts and circumstances of each case. The definition
of the term in one statute does not afford a guide to the construction of the
same term in another statute and the sense in which the term has been
understood in the several statutes does not necessarily throw any light on the
manner in which the term should be understood generally.
10. The principles which are deducible from C.I.T. vs. Benoy Kumar (supra) and
relevant for our purpose are set out as under:-
1. The primary sense in which the term agriculture is understood is ager (i.e.
field) and cultura (i.e. cultivation), that is, the cultivation of the field
and if the term is understood only in that sense, agriculture would be
restricted only to cultivation of the land in the strict sense of the term
meaning thereby, tilling of the land, sowing of the seeds, planting and similar
operations on the land. They would be the basic operations and would require
the expenditure of human skill and labour upon the land itself. There are
however other operations which have got to be resorted to by the agriculturist
and which are absolutely necessary for the purpose of effectively raising the
produce from the land. They are operations to be performed after the produce
sprouts from the land.............. The latter would all be agricultural
operations when taken in conjunction with the basic operations above described,
and it would be futile to urge that they are not agricultural operations at
all.
2. The subsequent, secondary or incidental operations must be in conjunction
with and in continuation of the products raised on the land, i.e. the basic
operations amounting to agriculture.
3. The term 'agriculture' cannot be confined merely to the production of grain
and food products for human beings and beasts but must be understood as
comprising all the products of the land which have some utility either for consumption
or for trade and commerce and would also include forest products such as
timber, sal and piyasal trees, casuarinas plantations, tendu leaves, horranuts
etc.
4. The mere fact that an activity has some connection with or is in some way
dependent on land is not sufficient to bring it within the scope of the term
and such extension of the term 'agriculture' is unwarranted. The term
'agriculture', cannot be dissociated from the primary significance thereof
which is that of cultivation of the land and even though it can be extended
both in regard to the process of agriculture and the products which are raised
upon the land, there is no warrant at all for extending it to all activities
which have relation to the land or are in any way connected with the land. The
use of the word agriculture in regard to such activities would certainly be a
distortion of the term.
11. It is, therefore, clear that agriculture, for our purpose, need not be
kept confined in its meaning to the production of grain and food products for
consumption of human beings alone; it can be extended as comprising within its
meaning all the products of the land involving human labour but then it is the
producing capacity of the land which must necessarily be found as involved in
any activity to amount to agriculture. #
12. Shri T.L.V. Iyer, the learned senior counsel for the appellants referred to
a host of authorities, which find mention in the judgment of the High Court
also as they were cited there too, such a Text Book of Fish Culture, Breeding
and Cultivation of Fish by Marcell Huet, Fresh Water Fish Pond Culture and
Management by Joan Koster, Fresh Water Aquaculture by Dr. Rajendra Kumar Rath
and many others, reference to which need not be multiplied, in his effort to
demonstrate what is pisciculture and how fish farming is done. The learned
senior counsel submitted that the fisheries too are treated as profits of the
soil over which the water flows. Soil provides nutrients and also contributes
to the pond's fertility which contributes to development of aqua products
including fishes. Enlarging his submission the learned senior counsel submitted
that it is the soil which retains water; it stores and releases the nutrients to
the overlying water; and water in contact with bottom soil acquires nutrients
from the soil, atmospheric gases and absorbs solar energy in the form of
radiation essential for the activities of aquatic animals. This
inter-dependence between soil and aqua products enable the fish being called a
product of soil and, therefore, fish farming is agriculture. We cannot agree.
13. The relevant entry in the Act as its historical background show was
intended to provide electricity at concessional rates or free of any charge to
the farmers by dividing them into classes such as small farmers and other
farmers. A farmer would be an agriculturist in the traditional sense and narrow
meaning of the term. A person engaged in aquaculture or fish farming would not
be called a farmer. Neither the legislature while enacting the schedule to the
Act as it originally stood nor the State Government issuing the notification
amending the schedule can be attributed with the intention that they had
intended to make available electricity at concessional rate or without charge
to aquaculturists whose activity is purely commercial. We are also not prepared
to hold that in the circle of agriculturists fish farming is understood as
agriculture.
14. In our opinion, for the purpose of interpreting the Act and the
notification issued thereunder, the term 'agriculture' has to be read in
contradistinction with the term 'agriculture'. Pisciculture is a branch of
aquaculture. Pisciculture is not agriculture. #
15. It is true that some of the dictionaries include rearing live stock within
the meaning of agriculture. Livestock means domestic animals especially horses,
cattle, sheep and pigs (See Chambers Twentieth Century Dictionary, p.737).
Historically these animals are associated with agriculture as they either help
in carrying out agricultural operations or they are domestically maintained in
agricultural fields because they can feed on products or byproducts of
agriculture in its narrow sense. Fishes are not domestic animals and are not
include within the meaning of the term 'livestock'.
16. The learned senior counsel for the appellants invited our attention to the
definition of term 'agriculture' as given in definition sections or
interpretation clauses of several other enactments such as sub-section (2) of
Section 2 of Tamil Nadu Agriculture Produce Marketing (Regulation) Act, 1987,
clause (b) of Section 2 of Tamil Nadu Agriculture University Act, 1971, clause
(a) of Section 2 of Agricultural and Rural Debt Relief Scheme, 1990, so
defining the term 'agriculture' as to include therein 'pisciculture'. These
definitions were pressed in service by Shri Iyer, the learned senior counsel,
to support his submission for a similar meaning being assigned in the present
case. Suffice it to observe that the common parlance meaning of the term
'agriculture', in the context in which it has been used and is arising for
determination before us, cannot be determined by reference to definition given
in other statutes. This we say for more reasons than one. Firstly, none of the
statutes referred to by Shri Iyer, the learned senior counsel, can be called
statutes in pari materia. Secondly, it is common knowledge that the definition
coined by the Legislature for the purpose of a particular enactment is often an
extended or artificial meaning so assigned as to fulfill the object of that
enactment. Such definitions given in other enactments cannot be freely used for
finding out meaning to be assigned to a term of common parlance used in an
altogether different setting. And lastly, as Justice G.P. Singh points out in
"Principles of Statutory Interpretation' (Ninth Edition, 2004, at page
163) ".......it is hazardous to interpret a statute in accordance with a
definition in another statute and more so when such statute is not dealing with
any cognate subject or the statues are not in pari materia." The same view
has been taken in the decision of this Court in CIT, W.B. vs. Benoy Kumar
(supra) which we have extensively referred to earlier in this judgment.
17. We do not find any fault or flaw in the view of the law taken by the
High Court. # The impugned judgment of the High Court, which is also
reported as (1998) III M.L.J. 680 is affirmed in its entirety. All the appeals
are dismissed with costs.
J