English Shorthand Dictation “East and Dwellings” 80 and 100 wpm Legal Matters Dictation 500 Words with Outlines.

It is undoubtedly true that in case of East and Dwellings (supra), their Lordships were pleaded to observe as under:-

“If you are bidden to treat an imaginary state of affairs as real, you must surely, unless prohibited from doing so, also imagine as real the consequences and incidents which,” if the putative state of affairs had in fact existed, must inevitably have flowed from or accompanied it. The statute says that you must imagine a certain state of affairs; it does not say that having done so, you must cause or permit your imagination to boggle when it comes to the inevitable corollaries of the state of affairs.”

This principle has been recognized in various decisions by the Apex Court as well as this Court. However, the petitioners in these cases can derive no advantage from this decision in view of the fact that the Parliament has introduced the fiction for a limited purpose. It is within the parameters laid down by the Parliament that the principle can be applied. Not beyond that.

Mr. Surya Kant had referred to the decision in Veerumal’s case (supra). Counsel for the petitioners was at pains to point out that the decision does not embody the correct statement of law. In view of our above conclusion, we do not find any merit in this contention raised by Mr. Sarin.

In fairness to the Advocate General, it may be mentioned that he had referred to the decisions of various courts viz. in Consolidated Coffee Ltd. vs. Coffee board, Bangalore, Nikka Trading Corporation of India Ltd. vs. State of Andhra, Pradesh, Bismillah and Company vs. State of Andhra Pradesh, Mohammed Ishaq and Sons vs. Commissioner of Commercial Taxes in Karnataka, Bangalore, and Sovereign Spices vs. State of Kerala, However, each case separately.

Mr. Sarin laid great emphasis on the fact that the purpose of the Legislature was to promote exports. Thus, it had introduced a fiction so that our prices were competitive with other countries. Consequently, we should not give a restricted meaning to, the provision.

It is undoubtedly true that the nation needs foreign exchange. Thus, it takes steps to encourage and promote exports. However, it is equally relevant to remember that even the revenues of the State are important. One cannot sacrifice the State’s interests totally. Keeping in view the needs to strike a balance, the Parliament appears to have introduced a limited fiction. It has treated rice and paddy as one commodity for a limited purpose. By this amendment, has enabled the millers who are direct exporters to avoid payment of tax on the purchase of paddy. However, this benefit has not been made available to those millers who sell to an exporter and do not export directly. The Parliament is the best judge of the interests of the people. It enacts statutes on the basis of needs made manifest by experience. The provision introducing limited fiction is within the constitutional parameters. It strikes a reasonable balance. We are unable to extend this fiction beyond what the express words of the statute provide. (Words 520)