GOVINDA BHAT, CJ. ( 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 :" 4. Metals (All other kinds manufactured and unmanufactured) including bicycles, perambulators, carriages, sewing machines, harmoniums, typewriters, ice-machines, sodawater machines clocks and watches, spectacles-their cases and frames, umbrella frames and handles, brass, copper, german-silver. aluminium, bronze, zinc and articles made thereof, channels of all kinds and for whatever purpose imported, sanitary fittings, iron washers, bicycles saddles and radio goods. N. B. Sanitary fittings include baths, water clossts, lavatory basins, bidets (tubes), urinals, flushing cistern, sinks and water taps. " ( 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):"----Sometimes, however, the word 'include' is used 'in order to enlarge the meaning of words or phrases occurring in the body of the stured as comprehending, not only such things as they signify according to their natural import, but also thosa things which the interpretation clause declare that they shall include'. In- other words, the word in respect of which 'includes' is used bears both its extended statutory meaning and 'its ordinary, popular, and natural sense whenever that would be properly applicable'. " ( 4 ) ELECTRICAL goods have not been included within Item 4. Let us take good's like 'electric irons'. Electric irons are not purely manufactured metals. It is common knowledge that elements made of mica are essential components of electric irons. Mica is not a metal and therefore goods like electric irons do not come under Item 4. ( 5 ) THE Constitution provides that no tax shall be levied save as otherwise provided by authority of law. Unless power is specifically conferred to levy a tax on any article by the Legislature, the appellant has no power to levy tax. Since it is clear to us that electrical goods like electric irons, etc, cannot be brought within the scope, of Item 4 of Class VIII of Sch. II of the Act, the appellant is not 'entitled to levy octroi on such goods. ( 6 ) WE, therefore, agree with the view taken by the learned single judge and reject this appeal. --- *** --- .