Appeal No 1947 of 1975
Appeal by Special Leave from the Judgment and Order dated 9 10 1975 of the Gujarat High Court in Special Civil Application No 133975
VM Tarkunde PH Parekh Miss Manju Jatley and Miss Mardk Tarkunde for the Appellants
DV Patel and MN Shroff for Respondent No 1
KL Hathi and PC Kapur for Respondent No 2 879 The Judgment of the Court was delivered by GUPTA J
The first appellant is an association of the manufacturers of Mangalore pattern roofing tiles in south Gujarat area the other appellant a partnership firm is a member of the association
The question that falls to be determined in this appeal by special leave is whether entry 22 added by the Gujarat Government by notification dated March 27 1967 to Part 1 of the Schedule to the covers Mangalore pattern roofing tiles
Entry 22 reads as follows Employment in potteries Industry
Explanation For the purpose of this entry potteries industry includes the manufacture of the following articles of pottery namely a Crockery b Sanitary appliances and fittings c Refractories d Jars e Electrical accessories f Hospital ware g Textile accessories  h Toys i Glazed Tiles We may also refer to certain other provisions of the Minimum wages Act which3 provide the context to the question arising for decision
Section 2g defines scheduled employment as meaning any employment specified in the Schedule or any process or blanch of work forming part of such employment
The schedule is in two parts
which relates to employment in agriculture only As not relevant for the purpose of this appeal
Section 3 authorises the appropri ate Government to fix or revise the minimum rates of wages payable to employees in scheduled employments
Section 5 prescribes the procedure for fixing and revising minimum wages
In fixing minimum rates of wages in respect of any scheduled Section 5 prescribes the procedure for fixing and revising minimum wages
In fixing minimum rates of wages in respect of any scheduled
employment for the first time or in revising the rates so fixed the appropriate Government must either appoint committees to hold neces sary enquiries and advise it in this regard or publish its proposals in the matter for the information of persons likely to be affected thereby
The Government will fix or revise the minimum rates of wages after consid ering the advice of the committees or the representations received in regard to the proposals published as the case may be
Section 7 empowers the appropriate Government also to appoint an advisory board for coordinating the work of the committees appointed under section 5 and advising the Government generally in the matter of fixing and revising minimum rates of wages
Section 19 880 authorises the Government to appoint Inspectors for the purposes of the Act Sections 22 and 22 A lay down the penalties for paying to an employee any amount less than what is due to him under the Act or contravening any provi sion of the Act or any rule or order made thereunder the punishment may extend to imprisonment for six months with a fine of Rs 500 
Under section 27 the appropriate Gov ernment after giving by notification in the official gazette not less than three months  notice of its intention to add to either Part of the Schedule any employment in respect of which it is of opinion that minimum rates of wages should be fixed add such employment to the schedule by another notification and the schedule in its application to the State concerned shall be deemed to be amended accordingly
Before proceeding to consider the rival contentions we may briefly state the facts in the background
On November 13 1966 the Gujarat Government issued a notification under section 27 declaring its intention to add employment in potteries industry with an Explanation  to of the Schedule to the Minimum wages Act and by notification dated March 27 1967 the entry was added as entry No 22
Later a committee was appointed under sec tion 5 1  to fix minimum rates of wages in potteries industry
The committee submitted its recommendations some time in 1968
It appears from the letter dated July 10 1968 addressed to the Government by the advisory committee forwarding its report that the Committee had not taken into consideration roofing tiles in the recommendations made
By a notification dated January 8 1969 the Government fixed the minimum rates of wages in respect of potteries industry on the basis of the committee s report
On March 25 1970 a proceeding was started against the second appellant on the complaint of an Inspector alleging that the partners of the firm had failed to
produce for his examination the muster roll and the wages Register
The appellant was acquitted by the magistrate who held that entry 22 did not cover roofing tiles and as such the Act was not applicable to the industry of the accused
The State preferred an appeal to the High Court against the order of acquittal
The High Court affirmed the acquittal on merits but observed that the manufacture of roofing tiles was included in entry 22
In 1974 the Gujarat Government appointed another committee under section 5  of the Act to revise the minimum wages in potteries industry
This time the committee treated the manufacture of roofing tiles as included in item 22 and sent its report to the Government
On May 12 1975 the State Government issued a notification accepting the recommenda tions of the committee and gave effect to the revised rates from the next day ie May 13 1975
The appellants filed a writ petition in the Gujarat High Court challenging the validity of the notification dated May 12 1975
By its order dated October 9 1975 the High Court dismissed the writ petition on the view that Mangalore pattern roofing tiles manufactories would be covered  within the entry
This is how the scope of entry 22 arises for consideration in this appeal
The question turns on a true construction of the Explanation to entry 22 which says that for the purpose of this entry potteries industry includes the manufacture of the nine articles of pottery 881 specified therein
Pottery in a wide sense will take in all objects that are made from clay and hardened by fire from crude earthen pots to delicate porcelain
Mr Patel appear ing for the respondent State of Gujarat contends that the Explanation indicates that potteries industry in entry 22 is intended to cover all possible articles of pottery includ ing Mangalore pattern roofing tiles
Referring to the well known use of the word include  in interpretation clauses to extend the meaning of words and phrases occur ring in the body of the statute Mr Patel submits that the Explanation when it says that potteries industry in cludes  the nine named objects what is meant is that it includes not only these objects but other articles of pot tery as well
It is true that includes  is generally used as a word of extension but the meaning of a word or phrase is extended when it is said to include things that would not properly fall within its ordinary connotation
We may refer to the often quoted observation of Lord Watson in Dilworth vs Commissioner of Stamps 1 that when the word include  is used in interpretation clauses to enlarge the meaning of words or phrases in the statute these words or phrases must be construed as comprehending not only such things as they signify according to their natural import but also those things which the interpretation clause declares that they shall include
Thus where includes  has an extending force it adds to the word or phrase a meaning which does not naturally belong to it
It is difficult to agree that includes  as used in the Explanation to entry 22 has that extending force
The Explanation says that for the purpose of entry 22 potteries industry includes the manufacture of the nine articles of pottery specified in the Explanation
If the objects specified are also articles of pottery then these objects are already comprised in the expression potteries industry
It hardly makes any sense to say that potteries industry includes the manufacture of articles of pottery if the intention was to enlarge the meaning of potteries industry in any way
We are also unable to
agree with Mr Patel that the articles specified in the Explanation may have been men tioned out of abundant caution to emphasize the comprehen sive character of the entry to indicate that all rarities of pottery are included therein
argument though more plausible does not also seem acceptable 
It is possible that one might have doubts
whether things like refractories or electrical or textile accessories would pass under the description pottery as that word is used in common parlance but the Explanation also mentions crockery and toys regarding which there could be hardly any doubt
The inclusion in the list of objects which are well recognised  articles of pottery makes it plain that the Explanation was added to the entry not by way of abundant caution
The contention of Mr Tarkunde for the appellants is that the articles mentioned in the Explanation were intend ed to be exhaustive of the objects covered by entry 22
According to Mr Tarkunde if the legislature wanted to bring within the entry all possible articles of pottery then there was hardly any point in mentioning only a few them by way of Explanation
To this Mr Patel s reply is that it 1 1899 AC 105 106 882 is well known that where the legislature wants to exhaust the significance of the term defined it uses the word means  or the expression means and includes  and that if the intention was to make the list exhaustive the legisla ture would not have used the word includes  only
We do not think there could be any inflexible rule that the word include  should be read always as a word of extension without reference to the context
Take for instance entry 19 in the schedule which also has an Explanation containing the word includes 
Entry 19 is as follows Employment in any tobacco processing establishment not covered under entry No 3
Explanation
For the purpose of this entry the expression processing includes packing or unpacking breaking up
sieving thrishing mixing grading drying curing or otherwise treating the tobacco including tobacco leaves and stems in any manner
 Entry 3 to which entry 19 refers reads Employment in any tobacco including bidi making manufactory
 It is clear from the Explanation to entry 19 that there could be no other way or manner of processing besides what is stated as included in that expression
Though include  is generally used in interpretation clauses as a word of enlargement in some cases the context might sug gest a different intention
Pottery is an expression of very wide import embracing all objects made of clay and hardened by heat
If it had been the legislature s inten tion to bring within the entry all possible articles of pottery it was quite unnecessary to add an Explanation
We have found that the Explanation could not possibly have been introduced to extend the meaning of potteries indus try or the articles listed therein added ex abundanti caute la
It seems to us therefore that the legislature did not intend every thing that the potteries industry tums out to be covered by the entry
What then could be the purpose
of the Explanation  The Explanation says that for the purpose of entry 22 potteries industry includes  manufac ture of the
nine articles of pottery named therein
It seems to us that the word includes  has been used here in the sense of means  this is the only construction that the word can bear in the
context
In that sense it is not a word of extension but limitation it is exhaustive of the meaning which must be given to potteries industry for the purpose of entry 22
The use of the word includes  in the restrictive sense is not unknown
The observation of Lord Watson in Dilworth vs Commissioner of Stamps1 which is usually referred to on the use of include  as a word of extension  is followed by these lines But the word i nclude  is susceptible of another construction which may become imperative if the context of the Act is sufficient to show that it was not merely employed for the purpose of adding to the natural significance of the words or expres sions defined
It may be equivalent to mean and include  and in that case it may afford an  1899AC 105 106 883 exhaustive explanation of the meaning which for the pur poses of the Act must invariably be attached to these words or expressions
It must therefore be held that the manufac ture of Mangalore pattern roofing tiles is outside the purview of entry 22
The appeal is allowed with costs against respondent No 1 dated May 12 1975 in so far as it applies to the Manga lore pattern roofing tiles is quashed
The members of the first appellant are permitted to withdraw any sum they had deposited in the Gujarat High Court pursuant to the order of this Court made on April 2 1976
MR Appeal allowed


Summary:
By a Notification issued under the  the Government fixed the minimum rates of wages in respect of potteries industry on the basis of a committee s report
Later proceedings were started against the second appellant a partnership firm manufacturing
Mangalore type roofing tiles on the complaint of an inspector alleging that the partners of the firm had failed to produce their muster roll and the wages register for his examination
The Magistrate acquitted the appellant holding that Entry 22 did not cover roofing tiles
The High Court affirmed the ac quittal on merits but opined that manufacture of roofing tiles was included in the potteries industry
The appellants contended that the Articles mentioned in the explanation were exhaustive of the objects covered by entry 22 and did not cover roofing tiles while the re spondent State contended that the Explanation includes not only the objects mentioned therein but other articles like roofing tiles
Allowing the appeal the Court HELD 1 The word includes is generally used as a word of extension but has been used here the sense of means  this is the only construction that the word can
bear in the context
In that sense it is not a word of extension but limitation it is exhaustive of the meaning which must be given to potteries industry for the purpose of Entry 22
882 G H Dilworth vs Commissioner of Stamps applied
2 The manufacture of Mangalore pattern roofing tiles is outside the purview of Entry 22
The explanation could not possibly have been introduced to extend the meaning of potteries industry or the articles listed therein added ex abundanti cautela
882 D F 883 A