ORDER R.S. Shukla This order will govern Revision Nos. 143 and 154/XXIV-3/57 which relate to the interpretation of a common point of law. The point for decision in these cases is whether soap is subject to octroi tax under the relevant Schedule of Dhamtari Municipality. The lower Court held that soap is not covered either by item 32 of class II (articles used for lighting or washing) or by class IX (other necessaries of life not provided by the above classes) of the Schedule and as such the tax imposed was not in accordance with the law. The order of the Sub-Divisional Officer, Dhamtari, is now challenged by the applicant Municipal Committee. The relevant classes or items of Schedule referred to by the parties are as follows: Class III-Articles for use of lighting or washing. Item 32.-Wax, candles, khar, coal tar, phenyle and other disinfectants and oils etc. Class V-Drugs and spices and gums, toilet requisites and perfumes. Item 51.-Vaseline, pomade vaseline, hair oil, toilet, toilet requisites, ace powders etc. Class IX-Other necessaries of life not provided in the above classes. Soap was sought to be treated as a 'disinfectant' but it is apparent that soap, in general, cannot be classified as a disinfectant and would not come within the purview of item 32. With regard to articles under class V (item 51) it was attempted to be shown that soap is one of the 'toilet requisites' and hence subject to octroi tax. The Oxford Dictionary defines the word toilet as follows: Toilet Process of dressing; arranging the hair; dressing-table use. with looking glass; lavatory or water-closet-etc. It would be seen that 'toilet' by itself does not mean or include a soap unless the word 'toilet-soap' is used. Even then it would be difficult to cover, for instance, soap used for washing cloth within the meaning of toilet-soap. The words 'toilet requisites', as occurring in the Schedule, do not, in my opinion, convey the idea that soap in general is the subject-matter of an octroi-tax. The literal meaning of 'toilet' as given above also does not refer to 'soap' as one of the necessary requisites of toilet. 'Toilet' indicates only a process of dress or a style of dress or costume. In this view, item 51 appears of no avail to the Municipal Committee. The last class of taxable articles, viz. The literal meaning of 'toilet' as given above also does not refer to 'soap' as one of the necessary requisites of toilet. 'Toilet' indicates only a process of dress or a style of dress or costume. In this view, item 51 appears of no avail to the Municipal Committee. The last class of taxable articles, viz. class IX, seems to be an omnibus provision and covers all other necessaries of life which do not form part of the various classes mentioned in the Schedule. The point for determination here would be whether soap can be said to be one of the necessaries of life for the purpose of the taxation in question. It is indeed very difficult to say, as a general proposition, that soap is a necessary of life. For the answer would depend on various factors that may appear in each case. Soap may be necessary for one person or one class of persons and may not be so for another person or another class of persons. Soap may, again, be necessary on some occasions and may not be soon others. In a developed society, following modern practices of hygienic living, it may, perhaps, be correct to say that a soap is as much a necessary article as any other but the same observation may not be true in case of persons who are living in rural areas and have not yet generally adopted the use of soap. For the latter class, soap may not even be an ordinary requirement of life, much less a necessary article of life. The criterion laid in class IX is, therefore, very vague and general. It is hardly helpful in taking a clear decision on the point at issue. The fact that the Schedule in question has not only divided the various taxable articles into categories but has also specifically mentioned the articles falling under each category, shows that the Schedule was not intended to be all pervasive. It is conceivable that the Schedule-makers also thought fit to keep many articles outside the purview of the tax and it cannot be said that no exemption whatsoever was intended. It is conceivable that the Schedule-makers also thought fit to keep many articles outside the purview of the tax and it cannot be said that no exemption whatsoever was intended. In any case, soap being a very common and well-known article, it would only be reasonable to say that if it was intended to impose an octroi tax on soap, the Schedule-makers would have specifically mentioned the same under class III or class V. My attention was also drawn to the two Central Acts viz. (1) Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act LII of 1956, and (2) the Essential Supplies (Temporary Powers) Act (XXIV of 1946). The former Act provides for a declaration of goods which are essential for the life of the community and the latter is intended to control production, supply and distribution of, and trade and commerce in, certain commodities. The goods declared essential under the two Acts are quite large in number, such as, food stuffs, cattle fodder, paper, cloth, etc., but do not include soap amongst the essential commodities. I am conscious of the fact that the list of articles given in the above two Acts was prepared in a different context and for a purpose different from the Schedule of the Municipal Committee now before me. We cannot therefore directly use that list and infer that soap is not essential for the life of the community. Nevertheless, it is a matter of thought that although the list of commodities in the Central Acts covers a very wide field of essential commodities, either for the purpose of regulating supply, production and distribution of necessary commodities, or for maintaining a level of sales-tax, soap has not been treated as an article falling within the commodities essential for the life of the community. To the limited extent that these Acts furnish us a guidance one cannot help noting the significant omission of soap from the Central Acts. From what has been stated I am inclined to think that soap is not covered by any of the classes or items mentioned above. At best it may be said that whether the soap is covered by class IX or not, is a question which is not free from reasonable doubt. In this aspect also the doubt will have to be resolved in favour of the tax-payer. At best it may be said that whether the soap is covered by class IX or not, is a question which is not free from reasonable doubt. In this aspect also the doubt will have to be resolved in favour of the tax-payer. It is well established that in fiscal matters the law must be strictly interpreted and that the principles of equity have no place in such matters. It cannot, therefore, be argued, as was attempted by the appellant, that if the Schedule-makers intended to tax so many articles of various kinds used in one's life there should be no reason to think that they did not mean to tax soap which is a commodity as much in common use as any of the articles mentioned in the Schedule. This would be putting the boot on the wrong legs. For reasons above, I hold that the octroi tax on soap, as imposed and collected by the Municipal Committee, is not in accordance with the law. The two applications are, therefore, rejected. A copy of this order be placed on the record of each case. Applications dismissed.