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Rajasthan High Court · body

2002 DIGILAW 10 (RAJ)

Rajendra Kumar Goyal v. The State of Rajasthan

2002-01-04

ARUN KUMAR, PRAKASH TATIA

body2002
JUDGMENT 1. - This appeal is directed against a judgment of the learned Single Judge dated 21st July, 2001 holding that since the activity of brick making is in the nature of industrial activity, the rates applicable to bulk supply of water for industrial purposes under Entry 5(a) in the Schedule should be applicable. 2. The contention of the learned counsel for the appellant is that there is no dispute that the appellant is engaged in brick making for which he is running a kiln. According to the appellant, Schedule I attached to the Rajasthan Irrigation and Drainage Rules, 1955,contains a specific Entry being Entry No. 1 dealing with brick making and paise wall building. It is further submitted that in view of the specific Entry the appellant can be liable to pay only at the rate as per the specific Entry. Therefore, the respondents cannot charge the appellant at the rates prescribed under Entry 5(a) relating to bulk supply of water to industrial purposes. 3. The learned counsel for the respondents submits that the use to which the bricks are being put, is material and the appellant is making 'pucca' bricks which are being put to various use, including industrial use. The brick making itself is an industrial process and, therefore, the rates prescribed under Entry 5 (a) of Schedule I, should be applicable. He submits that Entry 1 is not applicable for the reason that it applies only to 'kuchha' brick making and not to 'pucca' brick making. 4. We are unable to accept this contention of the learned counsel for the respondents. Entry 1 refers to "brick making and pise wall building". It does not make any distinction between 'kuchha' bricks and 'pucca' bricks. If the intention was to exclude 'kuccha' bricks, nothing prevented the respondents from specifically saying so, along with the relevant Entry. It is settled law that in the face of the specific provision the general provisions will not apply. Entry 5(a) laid down by the respondents is in the nature of a general provision applicable for all industrial uses. May be that the bricks manufactured by the appellant are also put to industrial use and the process of making may be described as industrial, yet when a specific entry covers the appellant, i.e. Entry 1, he can be charged at the rates given under Entry 1. May be that the bricks manufactured by the appellant are also put to industrial use and the process of making may be described as industrial, yet when a specific entry covers the appellant, i.e. Entry 1, he can be charged at the rates given under Entry 1. Unfortunately, the learned Single Judge proceeded on the basis that it was an industrial activity indulged in by the appellant and, therefore, the rates applicable for use of water for industrial purpose should be charged. In our view, when there is a specific Entry for brick making, the appellant is to be charged as per the said Entry. 5. Accordingly, this appeal is allowed. The impugned judgment of the learned Single Judge is set aside. The respondents will be entitled to charge the appellant with respect to his brick making activity under Entry 1. It follows that the impugned demand stands quashed and the respondents will be entitled to issue a fresh demand in the light of this judgment.No costs.Appeal allowed - Judgement of Single Judge set aside. *******