ORDER T.P. Naik, J This is a Letters Patent appeal against the order dated 14-8-1957 of Choudhuri J., in proceedings under Article 226 of the Constitution. The petitioner-appellant, who is the owner of an oil mill situated at Station Road, Raipur, within the limits of the Raipur Municipality, imports 'Sarso' for the purpose of extracting oil in his Mill. The respondent, Raipur Municipal Committee claims octroi tax on the 'Sarso' so imported under the Octroi Rules framed for the purpose and treats it as falling under item (44) of the Raipur Municipality Octroi Rules, 1951. In his petition, under Article 226 of the Constitution the petitioner-appellant inter alia claimed that item (44) of the said Rules was ultra vires in so far as the word 'Sarso' was mentioned therein and that the respondent No. 1, Raipur Municipal Committee, be directed not to charge octroi tax under item (44) of the said Rules on 'Sarso' imported by him within the limits of the Raipur Municipality for the purpose of extracting oil therefrom. The petitioner-appellant also claimed a relief of refund of octroi tax illegally recovered from him in the past. It is not disputed that 'Sarso' oil seed imported by the petitioner appellant into the limits of the Raipur Municipality for the manufacture of oil therefrom would be liable to octroi tax in accordance with the Octroi Rules framed for the purpose. The only question is under what head of the said Rules can the said tax be appropriately and legally levied. Under section 67(5) of the Municipalities Act the State Government have sanctioned the Rules made by the Raipur Municipal Committee under section 66(1)(o) of that Act, for the imposition of octroi tax. These rules provide as follows: RULES Octroi shall ordinarily be levied on commodities included in the following classes and specified in the Schedule hereto annexed and at the rates therein entered:- I. Articles of food or drink or used for men or animals. * * * * Class V.Drugs, spices and gums, toilet requisites and perfumes. * * * * Schedule of goods liable to octroi duty in the, Raipur Municipality I. Articles of food or drink or use for men and animals. Alternative rate per maund. * * * * (4) Oil-seeds of every description not specifically mentioned elsewhere. As. 0-2-0. * * * * Class V.Drugs, spices and gums, toilet requisites and perfumes. * * * * Schedule of goods liable to octroi duty in the, Raipur Municipality I. Articles of food or drink or use for men and animals. Alternative rate per maund. * * * * (4) Oil-seeds of every description not specifically mentioned elsewhere. As. 0-2-0. * * * * Class V.Drugs, spices and gums, toilet requisites and perfumes. Ad valorem rate per cent. (44) Betel-nuts, gums, spices, Indian herbs and Indian raw medicines and drugs such as....sarso....rai..... etc; and known as kirana.... Rs. 4-11-0 The petitioner contends that in so far as 'Sarso' is imported as an oil seed, that is, as an article of food or use for men and animals it should be charged under item (4) as it is not specifically mentioned elsewhere. The Raipur Municipal Committee, on the other hand, contends that 'Sarso' is specifically mentioned elsewhere under item (44) and hence should be chargeable under the latter head. The learned single Judge held that the inclusion of 'Sarso' in item (44) of Class V of the Schedule was not ultra vires. He, however, gave no opinion under what particular head 'Sarso' in question which was imported specifically for the purpose of extracting oil therefrom was chargeable, though presumably he impliedly approved of the respondent's contention that 'Sarso' in question came under item (44). So far as the refund of the tax already collected under item (44) was concerned, be correctly held that the petitioner-appellant had an alternative remedy under section 83(1-A) of the Act which he may resort to if so advised. We agree with the learned single Judge that item (44) of the Schedule is not ultra vires and no arguments were addressed to us to show that it was so. The only question on which the counsel for the parties addressed us was whether the 'Sarso' in question was chargeable under item (4) or (44) of the Schedule. We have considered the question carefully and we are of opinion that 'Sarso' in question is chargeable under item (4) only and not under item (44). The only question on which the counsel for the parties addressed us was whether the 'Sarso' in question was chargeable under item (4) or (44) of the Schedule. We have considered the question carefully and we are of opinion that 'Sarso' in question is chargeable under item (4) only and not under item (44). Our reasons in short are as follows: (1) 'Sarso' in question is being imported as a species of oil seeds which have been included under Class I as an article of food or use for men or animals and not as a species of spices known as Kirana which have been included under Class V. Consequently, it falls more appropriately under item (4) and not under item (44). (2) 'Sarso' qua oil seed is not specifically mentioned elsewhere. 'Specifically' means definitely and distinctly mentioned as of a particular specie. (See the shorter Oxford English Dictionary, pages 1961-1962). In the context in which the expression 'not specifically mentioned elsewhere' has been used, in item (4) it would mean 'unless mentioned by name elsewhere qua "Sarso oil seed"'. That this is so can be seen from the specific mention of 'groundnuts without rind' in item No. (6) and coconuts of all kinds in item No. (9) in Class I. 'Sarso' qua oil seed has not been mentioned elsewhere in the Schedule either under Class I or under any other class. (3) It would also seem that the specific mention elsewhere must be as a member of the class in which item No. (4) occurred, so that any mention outside Class I would not be its specific mention elsewhere. On this view the inclusion of 'Sarso' as a kind of spices known as kirana would not be any specific mention of 'Sarso' elsewhere in the Schedule. (4) The mention of 'Sarso' in item No. (44) is by way of an illustration of the various articles which are covered by the word 'spices' and included in the expression 'kirana'. There is no specific mention of 'Sarao' in its own right as distinguished from its mention as illustrative of spices known as kirana. (5) The enumeration of the various articles under various heads in the Schedule is with reference to the purpose for which the article is imported. There is no specific mention of 'Sarao' in its own right as distinguished from its mention as illustrative of spices known as kirana. (5) The enumeration of the various articles under various heads in the Schedule is with reference to the purpose for which the article is imported. The classes and the categories are neither arbitrary nor haphazard and consequently, in our opinion, it would be defeating the purpose of the relevant Rules to charge octroi tax on an article imported for the purpose of extracting oil not as an oil seed bat as a specie of spices included in the word 'kirana'. If it were otherwise, practically all oil seeds would be covered by spices, Indian raw medicines or as articles of kirana and nothing would remain to be taxed under item No. (4). We are, therefore, of opinion that the 'Sarso' in question more appropriately comes under item No. (4) of the Schedule and not under item No. (44) thereof. We accordingly order that the Raipur Municipal Committee shall not charge octroi tax on Sarao oil seed imported by the petitioner for the purpose of extracting oil therefrom under item No. (44). The appellant had, on 9th September 1957, applied for an interim order requiring the defendant Municipal Committee to hold the monies recovered from him on account of octroi tax on the Sarso imported by him in a separate fund liable to be dealt with in terms of the final order of this Court in this appeal. The Division Bench, by its order dated 29th September 1957, had accordingly directed that the Municipal Committee shall keep separately the amounts already recovered then or to be recovered thereafter from the appellant, subject to the orders of this Court. We, therefore, order that the excess amounts of octroi tax recovered from the appellant on account of the Sarso imported by him for his oil mill after 9th September 1957 shall be refunded to him. The appeal is allowed with costs. Counsel's fee Rs. 100 in this appeal and Rs. 50 for the hearing of the petition before the learned single Judge. All the amounts of security deposits shall be refunded to the appellant. Appeal allowed.