JUDGMENT - S.M. DAUD, J.:---Is polyvinyl alcohol (PVA) liable to octroi within the intendment of Article 42 to Schedule H read with section with section 192(1) of the Bombay Municipal Corporation Act( Act No. III of 1888 )---hereinafter referred to as the 'Article 42'. Schedule. Section, and 'Act' respectively ? 2. The second petitioner is a shareholder of the first petitioner which is a company engaged in the manufacture of dyes, pigments, synthetic resins, chemicals and auxiliary products. The manufacture of some of these items requires PVA and petitioner (hereinafter there will be no reference to the petitioner No. 2) imports the same from countries overseas. Respondents, to be referred to as the 'BMC', had once levied octroi on the import of PVA as being a "Plastic or Plastic goods" falling under Article 32 of the schedule. Eventually the BMC relented, but only upon petitioner furnishing an undertaking that the PVA would not be used for sizing purpose or as plastic material at the time and place of import. Less than three years later the BMC again demanded octroi on the import of PVA contending that it fell within Article 42. Between September to November, 1983, duty totalling Rs. 43,921.75 ps, was recovered from petitioner. 3. Petitioner contends that Article 42 covers only starches of all sorts and materials from natural sources PVA being an artificial synthetic resin could not fit into this article. Even 'sizing material' covered by the Article had to be an extract or derivative from farina i.e., potatoes. Petitioner had made it clear that it was not importing PVA for use as a sizing material, but for use in manufacture of synthetic resins and adhesives. The BMC's decision to treat the import as falling under Article 42 had been taken in breach of the principles of natural justice as no hearing had been given to petitioner before reaching the same. Collection of octroi on the import was in violation of the law inclusive of Articles 265, 300A and 14 of the Constitution. BMC be injuncted from continuing the levy and mandated to refund the amount collected together with interest @ 18% per annum from the date if recovery till refund. 4. The BMC first contends that the petition raises a disputed question of fact viz. whether the imported PVA is used by petitioner as a sizing material or adhesive. BMC be injuncted from continuing the levy and mandated to refund the amount collected together with interest @ 18% per annum from the date if recovery till refund. 4. The BMC first contends that the petition raises a disputed question of fact viz. whether the imported PVA is used by petitioner as a sizing material or adhesive. A resolution of the factual issue is not possible within the confines of a proceeding under Article 226. PVA was known as a sizing material and used as such in the textile paper and other industries. The limited use to which petitioner claimed to put the imported material to was not a relevant factor. Acting on undertakings was a course fraught with risk for respondents had no control over the user, once the import had taken place. PVA was a sizing material and it was wrong to restrict Article 42 to derivatives from natural sources. Article 42 covered all types of sizing material howsoever derived. There was no need to hear petitioner before calling upon it to pay octroi under Article 42. 5. A small question before the crucial issue is taken up, is, whether respondents were under an obligation to hear petitioner before deciding to collect octroi under Article 42. That respondents and discontinued the levy under Article 32 and that petitioner had given an undertaking not to use PVA as sizing material or plastic goods, is the basis for pleading that respondents were bound to hear petitioner before claiming octroi under Article 42. Enforcement of the law. Article 42's inapplicability is one thing and quite a different thing it is to submit that petitioner was entitled to a notice before it was called upon to pay duty under Article 42. 6. As to the crucial question it requires consideration from two angles-one lexicographic and the other, interpretative. This consideration must be prefaced by a reproduction of the relevant section, chapter headings of the Schedule and Article 42. 6. As to the crucial question it requires consideration from two angles-one lexicographic and the other, interpretative. This consideration must be prefaced by a reproduction of the relevant section, chapter headings of the Schedule and Article 42. These, to the extent material, are as under :--- "Section 192 (1) : Except as hereinafter provided, a tax, at rates not exceeding those respectively specified in Schedule H, shall be levied in respect of the several articles mentioned in the said Schedule, or so many of them or such of them as the Corporation shall from year to year in accordance with section 128 determine, on the entry of the said articles into Greater Bombay for consumption, use or sale therein. The said tax shall be called an "octroi". "Schedule H' under section 192 (1) of the B.M.C. Act The following rates of Octroi are leviable with effect from Articles Rate of Octroi leviable Class VII---Piece goods, cotton, yarn and threads of all sorts and starch ing and sizing materials, leather and articles of leather and rub ber goods. 42. Starches of all sorts, sago, rice 2 per cent and flour, arrowroot, tapicca and ad valorem its flour, tamarind powder, farina starches and sizing materials, tallow, sizing oils and such substitutes." The source material for what now follows is the contribution of learned Counsel representing the parties. I have to express my indebtedness to them for the research and labour put in by them for assisting me in the resolution of the issues. First, we have to ascertain the ordinary meaning of words like 'starches', 'farina' and 'sizing'. The second word viz. 'farina' has been given the following meaning in different dictionaries :--- "Chambers 20th farina n ground corn; meal; starch Century Dictionary pollen; a mealy powder adjs. farin- aceous mealy; consisting of cere als; farinose yield-ing farina. (L. farina-far, corn) Oxford's English farina n. Flour or meal or cereal, Dictionary nuts, or starchy roots; powdery sub stance; (Bot.) pollen; (Chem.) starch; so farinaceous a. (L. for corn; see INE) "New Webster's far-I-na n. (L. farina, flour/far, a Dictionary sort of grain.) A line granular preparation of flour or meal, cooked as a cereal or used as a rich thic- kener in puddings, soups. etc far. i na-caeous, far-i-na shus, a Con taining or yielding farina or flour; mealy. Also far-in-ose, far-i-nos. Webster's Third New fa-ri-na n. (L. meal flour fr. etc far. i na-caeous, far-i-na shus, a Con taining or yielding farina or flour; mealy. Also far-in-ose, far-i-nos. Webster's Third New fa-ri-na n. (L. meal flour fr. far spelt International more at BARLEY) 1a': a fine meal Dictionary of vegetable puddings or as a break-fast cereal b : the coarsely ground bolted andosperm of wheats other than durum, free from fine flour and from bran. c. chiefly Brit : starch esp, from the potato 2 : any of various powdery substances that suggest flour or meal as a : the pollen of a plant- not now used technically b. archiac : a pruinous coating on various plants and insects. 'Starch' has been explained at page 1071 in the Condensed Chemical Dictionary (Sixth Edition) revised and enlarged by Arthur and Elizabeth Rose as under:--- "starch (amylum) C4H10O5)x. Properties : White, amorphous, tasteless powder : Irregular lumps, or fine powder, insoluble in cold water, alcohol and other; forms a jelly with hot water. Sp. gr. 1,499-1,513; m.p. does not melt; b.p. decomposes (burns) when heated. Derivation : From corn (maize), arrow-root, potatoes and the like; the material is rasped or ground with water, the resulting pulp is ground in various types of mills; the milky liquid is strained through sieves, allowed to stand a short time to permit sand and the like to settle. The milk is then removed in another tank and the starch allowed to settle, the supernatant liquid removed and the starch washed a number of times and then dried. Grades : Commercial : powdered; peral; laundry; technical; reagent; edibel; U.S.P. XVI (corn starch). Varieties : Corn; wheat, rice, potato, tapicoa, cassava or arrow-root alant or inulin. Containers : 140-, 200-, 80-Ib bags; barrels of various sizes; cardboard cartons. Uses : Manufacture of adhesives; sizing and finishing textiles, foods (e.g. cocoas, chocolates, confectionery, ice cream, sausages, etc.); sizing paper, explosives; dextrin :reagent in analystical; chemistry, indicator in iodometric analysis; medicine; face powders, cosmetics, etc. bookbindings; distilled liquors; glucose; malt sugar; caramel; colloidal preparations; cattle food.' On the same page appears this explanation for the expression 'starch, potato': "starch, potato. Starch manufactured from potato flour. used as a substitute for grain starches. Important commercially in continental Europe." The Indian Standard Institution (ISI) has prescribed specifications for starches and sizing material used in the textile industry. Therefrom come the following excerpts :--- "Indian Standard. Starch manufactured from potato flour. used as a substitute for grain starches. Important commercially in continental Europe." The Indian Standard Institution (ISI) has prescribed specifications for starches and sizing material used in the textile industry. Therefrom come the following excerpts :--- "Indian Standard. SPECIFICATION FOR DEXTRINS FOR TEXTILE INDUSTRY (INCLUDING BRITISH GUM) First Revision Textile Sizing and Finishing Materials Sectional committee TDC 12. O. 2 Dextrin is a modified starch prepared by heat treatment of starch in the dry state, with or without the addition of small quantities of chemical reagents. It is used extensively as textile sizing and finishing agent, especially for finishing of dyed goods, to impart weight and firmness without giving 'starchy' feel to the cloth. It is also used as thickener in printing. "Indian Standards on Textile Sizing and Finishing Materials IS 189-1987 Tamarind kernel powder for use in cotton and jute textile industries (second revision) 1184-1977 Maize starch, cotton textile industry (second revision) 1605-1977 Tepioca starch, cotton textile industry (first revision) 2033-1977 Tapioca starch, cotton textile Industry (first revision) 5448-1980 Dextrins for textile industry (including British gum) (first revision) Indian Standards on Textile Sizing and Finishing Materials IS 189-1977 Tamarind kernel powder for use in cotton and jute textile industries (second revision) 1184-1977 Maize starch, cotton textile industry (second revision) 2033-1977 Tapioca flour, cotton textile industry (first revision) 5446-1969 Dextrin for use in 5 textile industry." As we are dealing with a product or products having a commercial and industrial content the following from the encyclopedia Britannia (Macropaedia), Volume 30 (pages 1168 and 1169,) also bears reproduction :--- Commercial starches Starch has been used for many centuries ........... Separated from tubers and cereals, starch is used for conversion into various sugars, and half of the word's separated starch is processed into glucose. Starch is also processed for use in adhesives manufacture. In the food industry starch is used as a thickener in the preparation of corn starch puddings, custards, sauces, cream soups and gravies. Starch from tubers and cereals provides the carbohydrate of the human diet. Large quantities of starch and its derivatives are used in the paper and textile industries. Starch is also processed for use in adhesives manufacture. In the food industry starch is used as a thickener in the preparation of corn starch puddings, custards, sauces, cream soups and gravies. Starch from tubers and cereals provides the carbohydrate of the human diet. Large quantities of starch and its derivatives are used in the paper and textile industries. In Germany, the Netherlands, Poland, and a number of other countries the extraction of the starch from potatoes (sometimes called farina) is a major industry." Industrial starches When a starch suspension in water is passed over hot rollers, the starch is gelatinized and dried simultaneously. This pregelatinized starch, unlike raw starch, swells in cold water but does not reconstitute to as thick a paste as starch boiled in water. The pregelatinized starch, ground to a powder, has a number of important industrial applications. Added to pulp in paper production it helps bind the fibres together; added to sand in the foundry it helps form models : it is used in making wallpaper paste, to help cool dirills, and for many other purposes. Industrial starches are derived from wheat in Australia, the U.K., and Germany; from potatoes in Germany; and from maize in the U.S. and southern Europe. The various cereals and tubers produce starches that vary in size, shape and appearance and possess varying characteristics. Corn starch is valuable in cooking rice starch in laundering and arrowroot tuber starch is popular in toiletries. Wheat starch, a by-product of gluten production, can be heated and moistened to form a paste used chiefly for industrial purposes. Sizing, a stage in processing in relation to textile finishing, has been described thus in the above Encyclopaedia, Volume 18 at page 185:--- "Sizing. Sizing or dressing, agents are compounds that form a film around the yarn or individual fibres, increasing weight, crispness, and lustre. Sizing substances, including starches, gelatin, glue, casein and clay are frequently applied to cottons and are not permanent." In the Encyclopedia of Chemical Technology (Volume 13) Edited by Raymond E. Kirk and Donald F. Othmer there is a references to thermoplastic synthetic resins gradually replacing starch, glues and wakes in textile technology. A large number of these are usable in textile-finishing purposes, though the ones in actual use are confined to three types inclusive of PVA (see page 883). A large number of these are usable in textile-finishing purposes, though the ones in actual use are confined to three types inclusive of PVA (see page 883). At page 862 it is said:--- "The adhesive, film-forming starches, gums, and glues are at present the most economical base materials for a size, although synthetic resins are competitive. The most important starches used for sizing include cornstarch, thin-boiling corn starch, chlorinated corn starch, potato starch, tapioca starch, and sago flour. Natural gums, such as tragacanth, locust been and karaya, are frequently added to starch sizes to increase the binding power, water absorption, and flexibility. Animal glue and gelatin are sometimes used to modify starch formulations further, and gelatin is preferred to starch as the base ingredient in sizing rayon filament yarns Casein, another protein size, competes principally with glue and gelatin. Starches, gums and glues that work well on the natural, hydrophitic fibres are not suitable for use on nylon and some of the other hydrophobic fibres. Polymethacrylic acid, sodium carboxymethyl cellulose, and polyvinyl alcohol are generally preferred." 7. A slightly different set of meanings come from certificates tendered by petitioner. Ex. E-1 is a certificate issued by the Shown High-polymer Co. Ltd. of Tokya, Japan. This certificates shows that PVA can be used for different purposes in the textile industry and this includes sizing. Dr. Potnis, formerly of the University of Bombay's Department of Chemical Technology, has given a certificate dated 7-9-1990 which speaks of a distinction made by people in the textile business and processing professions in the textile industry. 'Sizing materials' according to the certificate is normally understood as relating to starches and their derivates. Use of PVA in common with certain synthetic resins has come into vogue in recent times. Though usable for sizing, these resins are not known in the trade as sizing material. Next, is a certificate of the Sizing Materials Manufacturers and Dealers Association. According to the Association "sizing materials" cover only extracts from botanical products. Another Association viz the Chemical and Alkali Association certifies that PVA is a synthetic resin and that when the trade speaks of 'sizing agents' it contemplates derivatives from botanical materials which material is then enumerated. 8. The date on interpretation requires a much smaller canvass vis-a-vis that given to the lexicographic. Another Association viz the Chemical and Alkali Association certifies that PVA is a synthetic resin and that when the trade speaks of 'sizing agents' it contemplates derivatives from botanical materials which material is then enumerated. 8. The date on interpretation requires a much smaller canvass vis-a-vis that given to the lexicographic. Where the language of a statute is plain and not open to doubt the task of interpretation hardly arises. Status, and particularly fiscal statutes, either do not have that plainness or are alleged not to have it. The construction of such statutes raises difficulties, and, rules to deal with these have been evolved. One such rule is that words used in legislation have to be read in their context. The context determines the import of a word or collocation of words. The best illustration of this rule is what is known as the principle of 'ejusdem generis'. This signifies, to quote Venkatachaliah, J., in (M/s. Siddeshwari Cotton Mills (P) Ltd. v. Union of India and another)1, reported in A.I.R. 1989 S.C. 1019:--- "..a principle of construction whereby words in a statute which are otherwise wide but are associated in the text with more limited words are, by implication, given a restricted operation and are limited to matters of the same class or genus as preceding them. If a list or string or family of genus-describing terms are followed by wider or residuary or sweeping up words, then the verbal context and the linguistic Implications of the proceedings words limit the scope of such words.......... The preceding words in the statutory provision which under this particular rule of construction, control and limit the meaning of the subsequent words must represent a genus or a family which admits of a number of species or members. If there is only one species it cannot supply the idea of a genus." And on the subject of the construction to be placed on Articles in Schedule H. there is the decision of the Full Bench in (Municipal Corporation for Greater Bombay v. Monopoly Chemicals Pvt. Ltd)2, 1988 Mh.L.J. 353. The Full Bench was constituted to resolve a doubt entertained by a Division Bench of this Court regarding the correctness of the decision in (Municipal Corporation of Greater Bombay v. Forage Co.)3, 1987 Mh.L.J. 623 to which I was party. The Full Bench was constituted to resolve a doubt entertained by a Division Bench of this Court regarding the correctness of the decision in (Municipal Corporation of Greater Bombay v. Forage Co.)3, 1987 Mh.L.J. 623 to which I was party. Confirming the correctness of the doubt entertained and over-ruling Forage Co., (supra), the Full Bench held that headings given to each class in Schedule H did not serve as an index, nor were they surplusage. They were an integral part of the Schedule and the entries had to be given a meaning in the light of the headings. In other words, the Articles had to be interpreted in the context of the headings given to the class in which they were positioned. An observation, trite but off-forgotten, is that there is no equity about a tax/There is no presumption about a tax. Nothing is to be read into it and nothing is to be implied. 9. The stage to appraise the lexiographic data has arrived. Starch is derived from botanical sources. Farina, in its natural sense is a flour or meal of cereal, nuts or starchy roots. Amongst other things, starch therefrom is used for sizing and finishing of textiles and paper etc. PVA is not derived from botanical or Zoological sources. In fact it is a syntheticresin. As the works on Chemical Technology and Chemical Dictionary indicate, strach, natural glues and waxes are being increasingly replaced by aynthetic resins and this for a variety of purpose, not excluding the process of sizing. Dr. Potnis in his certificate concedes that PVA can be used as a sizing material though the trade does not so know. it. The object of sizing according to the Encyclopaedia Britannica is to increase weight, crispness and lustre. Judicial notice can be taken of the fact that synthetic resins are better and in the longrun, cheaper at ensuring this vis-a-vis derivatives from natural material. The understanding in trade and professional circles is an important factor in judicial construction of fiscal enactments. But there are other pointers which cannot be ignored. 10. The petitioner's submission is that 'sizing materials' referred to in Article 42 takes its colour from the words 'farina starches'. Therefore the words 'sizing materials' have to be construed as derivatives from 'farina'. The understanding in trade and professional circles is an important factor in judicial construction of fiscal enactments. But there are other pointers which cannot be ignored. 10. The petitioner's submission is that 'sizing materials' referred to in Article 42 takes its colour from the words 'farina starches'. Therefore the words 'sizing materials' have to be construed as derivatives from 'farina'. This would also be the meaning if the words were interpreted in the light of the words in the Article ending with the comma prior to 'farina'. The Article begins with a description 'starches of all sorts' and then goes on to limit the meaning to derivatives from botanical material. True, the Article speaks of "tallow" which is an extract from Zoological material. The next two items 'sizing oils' and 'such substitutes' can at the most cover extracts from Zoological or botanical substance. They cannot be deemed to include synthetic resins. This view, it is argued, is in keeping with the context rule, and the ejusdem generis rule. Further, it is in conformity with the Monopol decision (supra) as also the commercial and professional comprehension spoken of by Dr. Potnis. The reverse opinion canvassed by the BMC is said to be violative of all canons of interpretation. In regard to the submission that 'sizing materials' be de-linked from any shade emanating from the preceding words, this, it is argued would be doing violence to the language used and would virtually result in substituting a comma for the conjunctive 'and'. Instead of the entry being what it is, the BMC wants it to be construed as if it were 'farina starches, sizing materials' thus doing away with the intervening 'and'. Moreover petitioner wants PVA for use as a component in manufacture of adhesives and not for sizing. The objective of the importer and the end-use of an imported article are valuable adjuncts in construction of statutes. The BMC's reply may be summed thus:--- (i) The chapter heading covers heading covers starching and sizing materials and this would include only such material howsoever derived. (ii) PVA is a sizing material-in fact-in increasing use as such. (iii) The Article has to be read as enumerative of starches-ending with farina starches and going on to an enumeration of sizing materials. (iv) The inclusion of PVA in entry words 'sizing material' does not do violence to any rule of construction of language. (ii) PVA is a sizing material-in fact-in increasing use as such. (iii) The Article has to be read as enumerative of starches-ending with farina starches and going on to an enumeration of sizing materials. (iv) The inclusion of PVA in entry words 'sizing material' does not do violence to any rule of construction of language. (v) The limitation placed on the 'and' is unwarranted. In fact it is indicative of the end of 'starches' and commencement of 'sizing' materials'. (vi) The manner of construction suggested is in conformity with the chapter heading which lumps together 'starching and sizing materials' into one sub-heading 11. Having set out submissions of parties in regard to interpretation, the important points to remember are :--- The chapter in which the Article appears deals with both starching and sizing materials. This is without any prefixings. The Articles in the chapter cover products derived from natural as also synthetic sources. Examples of the latter are "artificial and synthetic materials" (Article 37) and "other fibres" (Article 40) Legislation by its very nature cannot be very detailed. No word used in an entry can be ignored. These factors coupled with the rules relied upon by petitioners have to be the key for unravelling the words "and sizing materials". Does the word 'and' act as qualifying 'sizing materials' to derivatives from farina ? Or, does i mark the commencement of the other set in the Article representing 'sizing materials' ? A useful clue lies in asking the question as to whether there is any sizing material, other than starch, form 'farina ? Petitioner has not pointed to the existence of any such material. Therefore construing the entry in the sense suggested by the petitioner would render the 'and' superfluous. And yet no word occuring in a statute can be ignored. The 'and' therefore has to be understood as the commencement of another group of items falling under the sub-genus 'sizing materials'. It may be argued that a 'comma', 'semi-colon' or even a 'full stop' would have been used, were the above the intention of the legislature. But an 'and' also can be used in this manner and for the indication of the commencement of a new item. This manner of viewing the entry would not do violence to the language or common sense. the chapter heading is meant to cover starching and sizing material. But an 'and' also can be used in this manner and for the indication of the commencement of a new item. This manner of viewing the entry would not do violence to the language or common sense. the chapter heading is meant to cover starching and sizing material. Article 42 is not restricted to derivatives from botanical sources. 'Tallow' is a derivative from Zoological sources. It is yet a sizing material. 'Sizing oils' are sizing material and the words "such substitutes" do no more than make clear that substitutes used in sizing may be in the from of solids, liquids or fluids. They represent what may be described as forms which material may assume and yet be sizing material. 12. There remains the object and user aspect advanced by petitioner to keep out PVA from Article 42. Reliance is placed upon Monopol (supra) to contend that the object of an importer is not irrelevant to a decision as to the applicability or otherwise of an Article. The Full Bench does give recognition to this factor. That however does not mean that a sizing material, also capable of being used in the manufacture of adhesives and meant exclusively for such use, would be outside the ambit of Article 42. What the Full Bench meant to emphasise is the use of the heading as an interpretative device where the words used in the more than one meaning. Applying that test also, would not be destructive of the BMC's case for the heading 'sizing material' would embrace all such material where soever derived from. The understanding of the commercial and professional circles cannot limit the legislative intent. 13. The result of the foregoing appraisal leads me to uphold the BMC's point of view. The petition fails and hence the order. ORDER Rule discharged with parties left to bear their own costs. Order passed in Notice of Motion No. 2689 of 1987 to stand vacated in 12 weeks as from today. Rule discharged. -----