High CourtDivision BenchAppeal partly allowed; the appellants are entit...

Vemareddy Kumaraswamy Reddy v. State of Andhra Pradesh

Case / Petition Number:Civil Appeal No. 3066 of 2000
Neutral Citation:2006 (2) SCR 194

Case Details & Bench

Court
High Court
Hon'ble Judges
  • Arijit Pasayat
  • R.V. Raveendran
Judgment Date
2006-02-13
Court Decision / Holding
Appeals allowed to the extent indicated: the appellants are entitled to seignorage rates for the remaining 18 years for each 12-year-old cashew tree (i.e., Rs 85 x 18 = Rs 1,530 per tree), payable within three months along with other entitlements, if any. No costs.
Final Disposition
Appeal partly allowed; the appellants are entitled to seignorage for the remaining years of the trees; payment within three months; no costs.

Parties to the Case

Appellants / Petitioners

  • Vemareddy Kumaraswamy Reddy
  • Anr.

Respondents

  • State of Andhra Pradesh

Legal Representation & Advocates

Counsels for Petitioners

  • • M.N. Rao
  • • A.V. Rangam
  • • A. Ranganadhan
  • • Buddy A. Ranganadhan
  • • S. Shridhar Reddy

Counsels for Respondents

  • • Anoop
  • • G. Chaudhary
  • • Manoj Saxena
  • • Amit Meharia
  • • Praveen Kumar Singh
  • • Ms. Ahmed
  • • Mohanprasad Meharia

Case Synopsis & Summary

The appellants (Vemareddy Kumaraswamy Reddy and another) challenged the quantum of seignorage payable on fruit-bearing cashew trees standing on surrendered land under the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973. The core issue was whether seignorage rates fixed by notifications in Nellore District Gazette should apply for 30 years or only for a shorter period, given the trees were 12 years old at the time of surrender. The relevant statutory framework comprises Section 15 of the Act, which provides the amount payable for lands vested in the Government, the Second Schedule (Clause 3) prescribing that the amount payable for fruit-bearing trees be determined as prescribed, and Rule 11 of the Ceiling Rules, which fixes seignorage at rates notified by the District Forest Officer. The notifications dated 21 March 1982 and 23 April 1982 ( Nellore District Gazette) specify seignorage rates for cashew trees and indicate the calculation across a span from the 5th to the 30th year. The High Court had held the seignorage rate to be one year only; the Supreme Court disagreed, holding that because the trees were 12 years old, only the balance 18 years remained, so the amount payable per tree is Rs 85 x 18 = Rs 1,530. The Court stressed interpreting statutes by their plain language and the legislature’s intent, not by adding extraneous terms. The appeals were allowed to the extent noted, with payment within three months and no costs.

Provisions of Law Cited

Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973 – Section 15Second Schedule to the Act – Clause (3)Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Rules, 1974 – Rule 11Rule 5 of the Andhra Pradesh Forest Rules (as used in notification)Andhra Pradesh Forest Act, 1882 – Section 26 (as invoked)Nellore District Gazettes dated 21-03-1982 and 23-04-1982 (notifications)

Legal Doctrines & Maxims

  • Statute must be interpreted to gather mens or sententia legis; cannot read into plain language
  • Statutes should not be construed as Euclid's theorems; the intention of the legislature is derived from language used
  • Judiciary cannot supply legislative casus omissus; cannot legislate
  • Courts must avoid crossing the line between adjudication and legislation
  • Words should not be added into an Act unless absolutely necessary; when the provision is clear, avoid reading in extra words
  • Interpretation should consider the true meaning and context of the words used; should not contemporaneously conjure meanings outside the statute

Submissions & Arguments

Contentions of Appellants / Petitioners

The appellants contended that seignorage for fruit-bearing cashew trees fixed by the Nellore District Gazette notifications was intended to apply for the tree’s entire remaining life from 5th to 30th year. Since the trees were 12 years old at surrender, the balance 18 years should be charged at the applicable seignorage rates, and not limited to a single year. They argued that the object of the statute was to ensure compensation under the statutory entitlement and that reading the notifications to restrict payments to one year would defeat the scheme. They relied on the text of Section 15, Second Schedule (Clause 3), and Rule 11, as well as the 1982 Nellore Gazette notifications fixing rates for 30 years.

Contentions of Respondents

The State contended that the seignorage rate is fixed at one year per the notification read with the statute’s object; the purpose of the Act and its rules is to confine benefits within statutory entitlements, and the District Collector’s actions and the notifications must be read to limit payments to one year. They urged a construction that preserves the legislative intent and avoids extending benefits beyond what the statute authorizes, asserting the court should not enlarge entitlements by reading additional terms into the notifications.

Cited Precedents (13)

Case NameCitationTreatmentExplanation
Palace Administrative Board v. Rama Varma Bharathan ThampuranAIR (1980) SC 1187PositiveCited for the principle that statutes are to be interpreted to reflect the mens/sententia legis and not to read into plain language.
Institute of Chartered Accountants of India v. Price Waterhouse and Anr.AIR (1998) SC 74PositiveUsed to illustrate that interpretation rests on the language and the intention of the Legislature.
State of Gujarat and Ors. v. Dilipbhai Nathjibhai Patel and Anr.JT (1998) 2 SC 253PositiveSupports non-augmentation of statutory provisions through interpretive legerdemain.
Jamma Masjid, Mercara v. Kodimaniandra Deviah and Ors.AIR (1962) SC 847PositiveReinforces avoidance of reading words into Acts where the text is clear.
Union of India and Ors. v. Filip Tiago De Gama of Vedem Vasco De GamaAIR (1990) SC 981PositivePrinciple that interpretation should avoid injecting unprovided meanings.
Dr. R. Venkatchalam and Ors. v. Dy. Transport Commissioner and Ors.AIR (1977) SC 842PositiveCited to caution against the judiciary assuming legislative function through interpretation.
Commissioner of Sales Tax, M.P. v. Popular Trading Company, Ujjain[2000] 5 SCC 515PositiveAffirms restraint in supplying legislative gaps by judicial meaning.
Maulavi Hussein Haji Umarji v. State of Gujarat and Anr.[2004] 6 SCC 672PositiveLegislative casus omissus cannot be supplied by interpretative process.
State of Jharkhand and Anr. v. Govind Singh[2005] 10 SCC 437PositiveReiterates not to supply omissions by interpretation.
Kirby v. Leather(1965) 2 All ER 441PositiveCited for caution in reading into statutes when language is clear.
Crawford v. Spooner(1846) 6 Moore PC 1PositiveExpresses that words must be construed with the purposes behind them.
Vickers Sons and Maxim Ltd. v. Evans(1910) AC 445 (HL)PositiveSupports adherence to legislative intent in interpretation.
Lenigh Valley Coal Co. v. Yensavage218 FR 547PositiveIllustrates interpretation principles in the context of statutory language.

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Extracted Judgment Text

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A VEMAREDDY KUMARASWAMY REDDY AND ANR. '">-[. ] _v._ ST ATE OF A.P. FEBRUARY 13, 2006 B [ARIJIT PASAYAT AND R.V. RAVEENDRAN, JJ.] ;.. _Andhra Pradesh land Reforms (Ceiling on Agricultural Holdings) Act, 197 3-Section 15--Surrender of land in excess of limit prescribed having fruit bearing cashew trees-Amount payable for trees-Held: Amounts were payable_ c > _at 'seignorage rates' notified by District Forest Officer under Rule_ // _of Andhra Pradesh land Reforms (Ceiling on Agricultural Holdings) Rules, 1974, and as per notifications dated 21-3-1982 and 23-4-1982 published in Ne/lore Discrict Gazette, amounts were to be calculated from 5th to 30thyear.-As the trees were 12 years old at the time when land was surrendered, seignorage_ D _[rates payable for balance ][18 ][years ][only, ][and not for 30 years. ]_ _Interpretation of statues-To gather_ mens _or_ sententa legis _of legislature-Court cannot read anything into a statutory provision which is plain and unambiguous._ E E The appellants were holding land in excess of the limit prescribed under the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973. The surplus land was surrendered by them. However, on that land there were fruit bearing cashew trees. The dispute relates to the amount payable in respect of those trees. According to the authorities the payment was to be made for one yi:ar only and not for thirty years as F was claimed by the appellants. Writ petitions files by appellants before the High Court were dismissed. Hence the present appeal. .., ~ J_ ~ ## Allowing the appeal, the Court HELD: 1. There is no dispute that the amounts payable for fruit G bearing trees shall be at the 'seignorage rates' notified from time to time by the District Forest Officer under Rule 11 of Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Rules, 1974. A bare reading of notifications dated 21-3-1982 &nd 23-4-1982 published in Nellore District Gazette makes the position clear that the amounts are to be calculated H 190 H !.. _y_ 191 VEMAREDDY KUMARASWAMY REDDY i·. STATE OF A.P. ~/ ,..) ~ "'· > from 5th to 30th year. That being so, the stand of the State Government A as accepted by the High Court that the seignorage rate is clearly for one year and accordingly fixing it for the 12 years is clearly unsustainable. It is to noted that the tees were 12 years old and stood on the surrendered land. It is further clear that upto 5 years cashew trees are held to be not fruit bearing trees. (192-E-F; 196-E-F( B 2. The residual question is the number of years for which the Seignorage rates are to be accepted. There is no substance in the plea of appellants that the entitlement of the appellants is for 30 years. Admittedly the trees were 12 years old at the time the lands were surrendered and, therefore, for the balance 18 years only, the appellants will be entitled to c at the relevant seignorage rates. Therefore, the amount payable for each 12 year old cashew tree at the seignorage rates, as per the Notification dated 21-3-1982 (as amended by the Notification dated 23-4-1982) will be the 'the seignorage rate for 12 year tree' multiplied by the 'remaining age of the tree' that is Rs 85 x 18 =Rs 1530. The amount shall be paid within D 3 months, along with other statutory entitlements, if any. [199-B-D( 3. Statute is an edict of the legislature. The elementary principle of interpreting or construing a status is to gather the mens or sententa legis of the legislature. It is well settled in law that the Court cannot read anything into a statutory provision which is plain and unambiguous. E (197-A( _Palace Admn. Board_ v. _Rama Varma Bharathan Thampuran,_ AIR (1980) SCl 187, _Institute of Chartered Accountants of India_ v. _Price Waterhouse and Anr.,_ AIR (1998) SC 74, _State of Gujarat and Ors._ v. _Dilipbhai Nathjibhai Patel and Anr.,_ JT (1998) 2 SC 253, _Jamma Masjid,_ f _Mercara_ v. _Kodimaniandra Deviah and Ors.,_ AIR (1962) SC 847, _Union of India and Ors._ v. _Filip Tiago De Gama of Veden Vasco De Gama,_ AIR (1990) SC 981, _Dr. R.venkatchalam and Ors._ v. _Dy. Transport Commissioner and Ors.,_ AIR (1977) SC 842, _Commissioner of Sales Tax, M.P._ v. _Popular Trading Company, Ujjain,_ (2000) 5 SCC 515, _Maulavi Hussein Haji Abraham_ G _Umarji_ v. _State of Gujarat and Anr.,_ [2004) 6 SCC 672 and _State of Jharkhand and Anr._ v. _Govind Singh,_ (2005) 10 SCC 437, relied on. _Kirby_ v. _Leather,_ (1965) 2 All ER 441, _Crawford_ v. _Spooner,_ (1846) 6 Moore PC 1, _Vickers Sons and Maxim Ltd._ v. _Evans,_ (1910) AC 445 (HL) and _Lenigh Valley Coal Co._ v. _Yensavage,_ 218 FR 547, referred to. H 192 SUPREME COl'Rl REPORTS [2006[ 2 S.C.R. ·. ## A CIVIL APPELLATE JURISDICTION : Civil Appeal No. 3066 of2000. From the Judgment and Order dated 27 .12. 1999/4.2.2000 of Andhra Pradesh High Court in C.R.P. Nos. 4480, 4608, 4609,4610,4611,4612 and 4613 of 1996. B ## WITH CA Nos. 3068, 3069, 3070, 3072, 3073 and 3110 of 2000. M.N. Rao, A.V. Rangam, A, Ranganadhan, Buddy A. Ranganadhan, S. Shridhar Reddy for the Appellants. c Anoop, G. Chaudhary, Manoj Saxena, Amit Meharia, Praveen Kumar Singh, Ms. Ahmed and Mohanprasad Meharia for the Respondent The Judgment of the Court was delivered by D ARIJIT PASA YAT, J. These appeals involve identical issues and are, therefore, disposed of by this common judgment. Challenge in these appeals is to the order passed by a Division Bench of the Andhra Pradesh High Court. Factual background is almost undisputed and the controversy relates to the scope and ambit of Rule 11 of the Andhra Pradesh Land Reforms E (Ceiling on Agricultural Holdings) Rules, 1974 (in short the 'Ceiling Rules'). The appellants were holding land in excess of the limit prescribed under the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973 (in short 'the Act'). The surplus land was surrendered by them which had cashew nut tree plantation. On the surrendered land the trees were fruit bearing trees. The dispute relates to the amount payable in respect of fruit bearing F trees standing on the land which were surrendered by the appellant. The number of trees is also not in dispute. The amount payable for the land vested in the Government the amounts were duly paid. With regtrd to the amount payable for fruit bearing trees a Commissioner was appointed, who submitted a report regarding number of fruit bearing trees and other trees standing on G the land so surrendered. The Commissioner of Land Reforms Urban Ceiling, Hyderabad, Andhra Pradesh directed the District Collector to issue necessary instructions not to fix the compensation payable in respect of the trees under the Rules until further orders. According to the authorities the payment was to be made for one year only and not for thirty years as was claimed by the appellants. t_ H VEMAREDDY KUMARASWAMY REDDY 1·. STATE OF A.P. [PASAYAT, J] J 93 ..__,,,#. _,..)._ ~ Writ petitions were filed before the High Court which came to be A dismissed by the impugned orders. Mr. M.N. Rao, learned senior counsel for the appellants submitted that the High Court is not correct in its view that the appellants are not entitled to get the amount for 30 years and in accepting the stand of the Government that it was payable only for one year. B Learned counsel for the respondent-State on the other submitted the view of the High Court is clearly unexceptionable. The purpose and object of the Statute under which the lands were surrendered cannot be lost sight of. The appellants have been rightly held to be l)ntitled for amounts payable for C one year. In order to appreciate the rival submissions a few provisions needs to be noted: _A. Section 15 of the Act._ D "15. _Amount payable for lands vested in the Government:_ The amount payable for any land vested in the Government under this Act, shall be a sum calculated at the rate< specified in the Second Schedule and it shall be paid at the option of the Government, either E in cash or in bonds or partly in cash and partly in bonds. The bonds shall be issued on such terms and carry such rate of interest as. may be prescribed." _B. Schedule II to the Act_ Clause (3) of the Second Schedule to the Act provides as follows: F ) "Where the land contains any fruit bearing trees or permanent structures, the amount payable therefore shall be calculated in such manner as may be prescribed." C. _Rule 1 I of the Rules._ "11. Fixation on value for fruit bearing trees and structures etc. 91) The amount payable for fruit bearing trees shall be at the seignorage rates notified by the District Forest Officer as applicable to the district from time to time and for the Tribunal may require the District Forest Officer in whose jurisdiction the land is situated to furnish an estimate G H 1 SUPREME COURT REPORTS (2006] 2 S.C.R. 194 A of the amount payable for such trees. (2) The amount payable for the structures of permanent nature shall be equivalent to the depreciated value of the structure as on the specified date and for this purpose the Tribunal may require the Executive Engineer, Roads and Buildings Division, in the district to B furnish an estimate of the depreciated value of such structure." c At this juncture it is important to take note of the notifications published in the Nellore District Gazettes dated 21.3.1982 and 23.4.1982. There is no dispute that the amounts payable for fruit bearing trees shall be at the "seignorage rates" notified by the District Forest Officer from time to time. • Notification dated 21.3.1982 reads as follows:- "R.C.D. 4 3209/82 D ## NELLORE DISTRICT GAZETTE EXTRA ODRINARY PUBLISHED BY AUTHORITY NELLORE SUNDAY MARCH 21 ST 1982 ## NOTIFICATION E F In exercise of the powers conferred under Rule _5_ of the Rules to regulate the seignorage fees to be levied for the removal of timber and other procedure, issued· U/s 26 of the A.P. Forest Act, 1882, the Collector hereby fixes the seignorage rates in respect of Cashew Trees (Fruit bearing) in Nellore District as specified in the 'Annexure'. These rates shall come illto force with immediate effect. Sd/- H.K. Babu, District Collector, Nellore, Item No.64/82." G Seignorage rates of Cashew Trees (Fruit Bearing) in Nellore District. H y VEMAREDDY KUMARASWAMY REDDY _v._ STATE OF A.P. [PASAYAT, J.) 195 _)_ ~ _, ||VEMAREDDY|VEMAREDDYKUMARASWAMY REDDY|KUMARASWAMY REDDYREDDY_v._STATE OF A.P.|KUMARASWAMY REDDYREDDY_v._STATE OF A.P.|STATE OF A.P.OF A.P.A.P.|STATE OF A.P.OF A.P.A.P.[PASAYAT, J.)|[PASAYAT, J.)J.)<br>195|| |---|---|---|---|---|---|---|---|---| |S.No.|Tree|**Age**|Approximate|||Rate|**Seignorage**|A| |||provide||||||| |||Year|Girth|yield||**perkg.**|rates|| ||||||||Rs.<br>P.|| |I.|2.|3.|4.||5.|6.|7.|| |I.|Cashew|5th|78(g)||0.75|JO|7.50|B| |||6th|79.50||11.50|JO|5.00|| |||7th|80.00||3.00|JO|30.00|| |||8th|80.50||4.50|JO|45.00|| |||9h|81.00||6.00|10|60.00|| |||10th|81.00||7.50|JO|75.00|c| |||I Ith|82.00||8.00|JO|80.00|| |||12th|82.00||8.50|JO|85.00|| |||13th|83.00||9.00|IO|90.00|| |||14th<br>15th|||9.50<br>J0.00|10<br>JO|95.00<br>100.00|D| |||16th|84.00||10.00|10|100.00|| |||17th|85.00||10.00|IO|100.00|| |||18th|85.00||10.00|10|100.00|| |||19th|80.00||10.00|JO|100.00|E| |||20th|86.00||10.00|JO|100.00|| |||21th|87.00||10.00|JO|100.00|| |||2nd|87.50||10.00|JO|100.00|| |||23rd|88.00||10.00|JO|100.00|| |||24th|88.00||10.00|JO|100.00|F| |||25th|89.00||10.00|IO|100.00|| |||26th|89.00||9.00|JO|90.00|| |||27th|90.00||8.00|10|80.00|| |||28th|90.00||7.00|JO|70.00|| |||29th|90.00||6.00|10|60.00|G| |||30th|90.00||6.00|JO|60.00|| (Sd) H.K. Babu, Dist. Collector. H Nell ore. Dated 21.03.82" SUPREME l'Ol IR r REPOR rs 120061 2 S.C.R. 196 A The notification dated 23.4.82 which is crucial for this case reads as follows: ## "R.C.D. 4 3209/82 NELLORE DISTRICT UAZETTF EXTRA ODRINARY PUBLISHED BY AUTHORITY ## B ..._, NELLORE APRIL 23 - 1982 ## NOTIFICATION C The following sentence may be added to the Notification published Nellore District Gazette (Extra-ordinary) dated 31.03.1982. The seignorage rate in the column No.7 are the rate of trees per year and the tree will yield for 30 years. The seignorage rate per tree is to be calculated for 30 years. D Sd/- H.K. Babu, District Collector, Nellore. Dt. 23 .04.1982 U.M. No.97/82" E A bare reading thereof makes the position clear that the amounts are to be calculated from 5th to 30th years. > That being so, the stand of the State Government as accepted by the High Court that the seignorage rate is for one year and accordingly fixing it F for the 12 year is clearly unsustainable. It is to be noted that the trees were 12 years old and stood on the surrendered land. It is further clear that up to 5 years cashew trees are held to be not fruit bearing trees. The emphasis for the State was that the object of the concerned statue was not to confer any benefit beyond the statutory entitlements and for that G purpose according to learned counsel for the State the object of the statute was vital. According to him for the purpose of construction of the notifications of the District Collector, the same has to be read in a manner which would give true effect to the intention of the statute. We shall deal with this plea in some detail. H _t._ VEMAREDDY KUMARASWAMY REDDYv. STATE OF A.P. [PASAYAT, J] 197 It is said that a statute is an edict of the legislature. The elementary A principle of interpreting or construing a statute is to gather the _mens_ or _sententia legis_ of the legislature. It is well settled principle in law that the Court cannot read anything into a statutory provision which is plain and unambiguous. Interpretation postulates the search for the true meaning of the words B used in the statute as a medium of expression to communicate a particular thought. The task is not easy as the "language" is often misunderstood even in ordinary conversation or_ correspondence. The tragedy is that although in the matter of correspondence or conversation the person who has spoken the words or used the language can be approached for clarification, the legislature C cannot be approached as the legislature, after enacting a law or Act, becomes _fanctus officio_ so far as that particular Act is concerned and it cannot itself interpret it. No doubt, the legislature retains the power to amend or repeal the law so made and can also declare its meaning, but that can be done only by making another law or statute after undertaking the whole process of lawmaking. D Statute being an edict of the legislature, it is necessary that it is expressed in clear and unambiguous language. ·In spite of Co_!lrts saying so, the draftsmen have paid little attention and they still boast of the old British jingle "I am the parliamentary draftsman. I compose the country's laws. And of half of E the litigation, I am undoubtedly the cause", which was referred to by this Court in _Palace Admn. Board_ v. _Rama Varma Bharathan Thampuran,_ AIR (1980) SC 1187 at. P. 1195). In _Kirby_ v. _Leather,_ [1965] 2 All ER 441 the draftsmen were severely criticized in regard to Section 22(2)(b) of the (UK) Limitation Act, I 939, as it was said that the section was so obscure that the draftsmen must have been of unsound mind. F Where, however, the words were clear, there is no obscurity, there is no ambiguity and the intention of the legislature is clearly conveyed, there is no scope for the court to innovate or take upon itself the task of amending or altering the statutory provisions. In that situation the Judges should not G proclaim that they are playing the role of a law-maker merely for an exhibition of judicial valour. They have to remember that there is a line, though thin, which separates adjudication from legislation. That line should not be crossed or erased. This can be vouchsafed by "an alert recognition of the necessity not to cross it and instinctive, as well as trained reluctance to do so". (See: Frankfurter, _Some Reflections on the Reading of Statutes in "Essays on_ H SUPREME COURT REPORTS [2006] 2 S.C.R. 198 .. A _Jurisprudence",_ Columbia Law Review, P.51.) B c D E Words and phrases are symbols that stimulate mental references to referents. The object of interpreting a statute is to ascertain the intention of the Legislature enacting it. (See _Institute of Chartered Accountants of India_ v. _Mis Price Waterhouse and Anr.,_ AIR (1998) SC 74). The intention of the Legislature is primarily to be gathered from the language used, which means that attention should be paid to what has been said as also to what has not been said. As a consequence, a construction which requires for its support, addition or substitution of words or which results in rejection of words as meaningless has to be avoided. As observed in _Crawford_ v. _Spooner,_ ( 1846) 6 Moore PC 1 ), Courts, cannot aid the Legislatures' defective phrasing of an Act, we cannot add or mend, and by construction make up deficiencies which are left there. (See _The State of Gujarat and Ors._ v. _Dilipbhai Nathjibhai Patel and Anr.,_ JT (1998) 2 SC 253). lt is contrary to all rules of construction to read words into an Act unless it is absolutely necessary to do so. (See _Stock_ v. _Frank Jones (Tiptan) Ltd.,_ (1978] I All ER 948 (HL)). Rules of interpretation do not permit Courts to do so, unless the provision as it stands is meaningless or of doubtful meaning. Courts are not entitled to read words into an Act of Parliament unless clear reason for it is to be found within the four comers of the Act itself. (Per Lord Lorebum L.C. in _Vickers Sons and Maxim Ltd._ v. _Evans_ ( 1910) AC 445 (HL), quoted in _Jamma Masjid, Mercara_ v. _Kodimaniandra Deviah and Ors.,_ AIR (1962) SC 847). _-+_ The question is not what may be supposed and has been intended but what has been said. "Statutes should be construed not as theorems of Euclid". Judge Learned Hand said, "but words must be construed with some imagination of the purposes which lie behind them". (See _Lenigh Valley Coal Co._ v. F _Yensavage,_ 218 FR 547). The view was re-iterated in _Union of India and Ors._ v. _Filip Tiago De Gama of Vedem Vasco De Gama,_ AIR (1990) SC 981). In _Dr. R. Venkatchalam and Ors. etc._ v. _Dy. Transport Commissioner_ G _and Ors. etc.,_ AIR (1977) SC 842, it was observed that Courts must avoid the danger of a priori determination of the meaning of a provision based on their own pre-conceived notions of ideological structure or scheme into which the provision to be interpreted is somewhat fitted. They are not ent(tled to usurp legislative function under the disguise of interpretation. H While interpreting a provision the Court only interprets the law and J 99 VEMAREDDY KUMARASWAMY REDDY r. STATE OF A.P. [PASAYAT, J] _(_ ", cannot legislate it. If a provision of law is misused and subjected to the abuse A of process of law, it is for the legislature to amend, modify or repeal it, if deemed necessary. (See _Commissioner of Sales Tax, M.P._ v. _Popular Trading Company, Ujjain,_ [2000] _5_ SCC _5_ I 5). The legislative casus omissus cannot be supplied by judicial interpretative proc~ss. (See _Maulavi Hussein Haji Abraham Umarji_ v. _State of Gujarat and Anr.,_ [2004] 6 SCC 672) and _State_ B _of Jharkhand and Anr._ v. _Govind Singh,_ [2005] 10 SCC 437). The residual question is the number of years for which the Seignorage rates are to be computed. We do not find any substance in the plea of learned counsel for the appellants that the entitlement of the appellants is for 30 years. Admittedly C the trees were 12 years old at the time the land Jere surrendered and, therefore, for the balance 18 years only the appellants wjll be entitled to at the relevant seignorage rates. Therefore, the amount payable for each 12 year old cashew I tree at the seignorage rates, as per the Notification dated 21.3.1982 (as amended by Notification dated 23.4.1982) will be 'the seignorage rate for 12 year tree' D multiplied by the 'remaining age of the tree' that is Rs.85x 18 = Rs.1530. The amount shall be paid within 3 months, along with other statutory entitlements, if any. The appeals are accordingly allowed to the aforesaid extent. No costs. V.S. Appeal allowed.