JUDGMENT Padma Khastgir, J. The present appeal filed by the State of West Bengal had arisen in respect of a judgment and order passed by Mr. Justice T.K. Basu (as he then was) on 20th September, 1988. 2. The writ petitioner in the petition challenged the vires of the amendment of 1979 of the Taxes on Entry of Goods in the Calcutta Metropolitan Area Act, 1972 and prayed for a declaration that the said amending Act be rescinded, recalled and/or withdrawn. The petitioner also challenged in the said writ petition the authority of the respondents to assess on the spices on the basis of ad-valorem value. The petitioner disputed that the respondent authorities were not entitled to impose any entry tax on turmeric under the heading 'spices' inasmuch as the said turmeric although fall within the category of spices, the consumers do not use the same as spices alone. The learned Judge found in favour of the writ petitioner on the ground that if items like turmeric entered the taxable territory under the Act there has to be a determination at the point on entry whether that quantity of turmeric was going to be used as an ingredient for the manufacture of vanishing cream or as flavouring agent for food. The learned Judge expressed his view that unless there was a specific item as turmeric under the Act it was not open to the State to impose entry tax on turmeric under the generic item spices. 3. However, Mr. Gopal Chakraborty's challenge as to the vires of the amending Act, the learned Judge did not grant any relief and refrained from dealing with the same. Being aggrieved by the said judgment the State of West Bengal preferred an appeal. Although the other points urged regarding the vires of the Act and strongly relied upon by Mr. Gopal Chakraborty appearing on behalf of the writ petitioner was not granted, the writ petitioner did not prefer any appeal therefrom nor filed any cross-objection with regard thereto. Under the circumstances Mr. Chakraborty could not be heard and be allowed to urge the said point at the time of hearing of the appeal preferred by the State of West Bengal. He cited a few cases and referred to Order 41 Rule 22. The provisions of the Civil Procedure Code has no application to matters under Article 226 of the Constitution. Chakraborty could not be heard and be allowed to urge the said point at the time of hearing of the appeal preferred by the State of West Bengal. He cited a few cases and referred to Order 41 Rule 22. The provisions of the Civil Procedure Code has no application to matters under Article 226 of the Constitution. However the rules framed by the High Court at Calcutta being old Rule 43 and the said rule being amended in 1986 being Rule 48 provide that such Original Side Rules also to apply to matters under Article 226. Order 41 rule 22 provides as follows : "22. Upon hearing respondent may object to decree as if he had preferred separate appeal-(1) Any respondent, though he may not have appealed from any part of the decree, may not only support the decree but may also state that the finding against him in the Court below in respect of any issue ought to have been in his favour, and may also take any cross-objection to the decree which he could have taken by way of appeal provided he has filed such objection in the Appellate Court within one month from the date of service on him or his pleader or notice of the day fixed for hearing the appeal or within such further time as the Appellate Court may see fit to allow. Explanation-A respondent aggrieved by a finding of the Court in the judgment on which the decree appealed against is based may, under this rule file cross-objection in respect of the decree in so far as it is based on that finding, notwithstanding that by reason of the decision of the Court on any other finding which is sufficient for the decision of the suit, the decree is, wholly or in part, in favour of that respondent." 4. Without filing cross-objection the respondent can support but cannot challenge the decree. Under Order 41 rule 22 of the Civil Procedure Code the respondent who has not preferred any appeal or cross-objection is only entitled to support the decree on any of the grounds decided against him but he cannot challenge the decree itself without filing an appeal or cross-objection. This court allowed Mr. Gopal Chakraborty to make all other submissions save and except his challenge to the vires of the amending Act. 5. This court allowed Mr. Gopal Chakraborty to make all other submissions save and except his challenge to the vires of the amending Act. 5. Section 6 of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 provides as follows :- "6. Levy and collection of taxes-(1) Save as otherwise provided in this Chapter, there shall be levied and collected, for the purposes of this Act, a tax on the entry of every specified goods into the Calcutta Metropolitan Area (for consumption, use or sale therein) from any place outside that Area, at such rate, not exceeding the rate specified in the corresponding entry in column 3 of the Schedule, as the State Government may, by notification, specify." 6. In the writ petition itself, the petitioners contended that the petitioner is a member of Calcutta Kirana (Spices Merchants Association) as an importer and exporter and wholesale dealer in goods like turmeric, black paper, chilly, cinnamon, cardamom, cloves, ginger, master seed, cumin seed, safron, anicid, nutmeg, tejpat etc. For the purpose of carrying such business the petitioner is to buy from other States such commodities and bring them to Calcutta metropolitan area. The schedule of specified goods under which the entry tax had been imposed upon the petitioner mentions as 'spices' under 10A of the Schedule. The petitioner contended that inasmuch as the said word 'spices' has not been defined in the statute its dictionary meaning should be adhered to for the purpose of interpretation. According to the petitioner the word 'spices' has been defined in the dictionary as aromatic or pungent vegetable substance used to flavour food and also as strongly flavoured and aromatic substance of vegetable origin obtained from tropical plants commonly used in condiments, i.e. anything of pronounced flavour used as a relish or to stimulate appetite. Hence, the petitioner contended this utitlty of the spice as a flavouring substance of the food was uppermost in the mind of the legislature and turmeric amongst others having not only used as spices but also used for other purposes such as medicinal dyeing and for toilatory goods the same could not be taxes as spices. The learned Court accepting such contention of the writ petitioner had held in his judgment in the manner following : "On the strength of the above dictionary meaning of the word 'spices' it was Mr. The learned Court accepting such contention of the writ petitioner had held in his judgment in the manner following : "On the strength of the above dictionary meaning of the word 'spices' it was Mr. Chakraborty's contention that when the Legislature, in its wisdom brought in the expression 'spice,' into the schedule to the Act, it intended to bring into the tax not under the Act only those items which are used as a flavouring agent for food. It was submitted however that the items which the petitioner brings in from the other states as aforesaid like turmeric, chillies, black or white paper, cinamon, cardamom, ginger, mace, fenugrook coriander seed, fennel, tejpat, calery, seed etc., are not only used as spice in the sense mentioned above but they are also used for other purposes such as medical, dyeing, as pan masalla and for toilet and skin food preparations. Reference was made in this connection to the widely published cosmetic known as 'Vicco Turmeric Vanishing Cream' for demonstrating that turmeric which undoubtedly can be used as 'spices' in the sense mentioned above is also used in a large way for a well known cosmetic preparation." 7. The learned court repelled the submission of the respondent State of West Bengal by observing : "Mr. Dutt for the respondent laid considerable emphasis on the proposition that an item should be construed in the way as it is understood in common or commercial parlance, Speaking for myself, in these days of ever expanding role of mass-media like Radio, Television etc. I am not sure whether to the new generation who have their ear and eyes glued to these organs of mass-media, turmeric is known to be an ingredient of 'Vicco Turmeric Vanishing Cream' or a flavouring agent for adding flavour and colour to the food that he or she consumes. It would be necessarily followed that, in my view, without turmeric being a specific taxable item it is not open to the respondents to impose entry tax under the Act on turmeric under the generic head “Spice”. The contention of the petitioner on this point therefore succeeds." 8. Section 6 provides for levy and collection of taxes on entry of the specified goods into the Calcutta Metropolitan Area for consumption, use and sale. The contention of the petitioner on this point therefore succeeds." 8. Section 6 provides for levy and collection of taxes on entry of the specified goods into the Calcutta Metropolitan Area for consumption, use and sale. Hence, the object of the legislature is to impose the taxes on the entry of the goods for whatever purpose or use, i.e. for consumption, use or sale. Turmeric comes within the generic expression used in the schedule under 10A under the heading 'Spices'. There is no doubt that in the common parlance the meaning of turmeric is one category of spices. In the case reported in 83 CWN p. 68 a division Bench of this High Court presided over by Mr. Justice Sankar Prasad Mitra, J. held that while interpreting a word used under a statute which has a technical meaning has also acquired a popular meaning in the trade and commerce the popular meaning will prevail in the absence of any indication that the word has been used in its technical sense. In common parlance turmeric along with other items in which the writ petitioner have been dealing with in his business are known as spices. The generic term 'spice,' include the species like turmeric, cadamond, cloves etc. and all fall within the comprehension of the generic expression spices. Turmeric apart from a flavouring agent and/or colouring agent may have some use for the same medicinal or toiletory goods. The legislature in the Act itself intended to impose taxes on entry of such goods whether brought within its territory for consumption, use or sale. The purpose for which it is utilised is of no consequence. As soon as it satisfied the description of the item given in the schedule the authority concerned is within its jurisdiction to impose such taxes. The schedule appended to the Act contained the specified goods on which entry tax is to be levied. In the Act it has also been prescribed the rate at which taxes is to be imposed. The act was amended in 1979 and in the amended schedule under serial no. 10(a) 'spices' had been added and the rate of taxes has been provided ad-valorem at 7%. In the Act it has also been prescribed the rate at which taxes is to be imposed. The act was amended in 1979 and in the amended schedule under serial no. 10(a) 'spices' had been added and the rate of taxes has been provided ad-valorem at 7%. When the Act does not provide the definition of 'spices' the expression as known in the common parlance more so by the traders in spices who are fully aware of that the items which fall under the generic term spices turmeric is considered and used as a spices. The petitioner's apprehension that the respondent authorities will run amock and include within the definition of spices any commodity arbitrarily according to the whims and caprice of an individual officer is untenable. The various dictionary meaning of spices as given in Shorter Oxford Dictionary "aromatic or pungent vegetable substances of vegetable origin obtained from tropical plants commonly used in condiments etc". will also include turmeric as a species to the generic expression spices. The fact remains that turmeric is a kind of spices used for colouring and flavouring food irrespective of its other use or medicinal properties. Such construction does not extend beyond the sanction of law nor the expression 'turmeric' being a kind of spices create any doubt to give the interpretation in favour of the subject liable to be taxes. If the subject falls fairly and squarely within the definition there could be no avoidance of taxes. The question of charity does not arise. It is only when there is ambiguity or doubt in interpreting a particular expression in a statute then only the assessee is entitled to the benefit of such doubt. The intention of the legislature to impose entry tax on every kind of spices is clear and not unambiguous. 'Haldi' (Turmeric) in its popular meaning known in the common parlance as a spices. Both by the definition given in the dictionary and also the use of the expression spices in the common parlance includes turmeric. The writ petitioner including all other traders who import turmeric from outside State are fully aware and deal with turmeric as spices. 9. 'Haldi' (Turmeric) in its popular meaning known in the common parlance as a spices. Both by the definition given in the dictionary and also the use of the expression spices in the common parlance includes turmeric. The writ petitioner including all other traders who import turmeric from outside State are fully aware and deal with turmeric as spices. 9. The learned Judge's observation of the ever expanding role of mass media like radio and television and the impression created in the mind of the new generation, if turmeric, according to the learned Trial Court is an ingredient for use of "Vicco Turmeric Vanishing Cream" and not turmeric as an ingredient of food, What the youth "consumers think is absolutely irrelevant. From the language of s. 6 of the Act it is clear that there need not be any determination at the point of entry as to whether turmeric is going to be used as an ingredient for flavouring agent for food or for any other purpose. The learned court below has refrained from dealing with the writ petitioner's submission that such entry tax was in violation of the provisions of the Constitution, in spite of that no cross appeal having been preferred, this Court does not consider that point. 10. In view of what has been expressed above, this Court is of the view that the judgment appealed from be set aside and the appeal is allowed. L.M. Ghosh, J. : I agree. Appeal allowed.