DHARAMPAL SATYAPAL LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) These three appeals involve a question as to whether the levy of market fee on Zafrani Zarda in terms of the provisions of Bihar Agricultural Produce Market Act, 1960 (for short the Act) is valid which arise out of a common order dated 7th October, 2002 passed by the High Court of Patna in three writ petitions filed by the appellants.

(2.) Writ petitioners are manufacturers of Zafrani Zarda. It is indisputably a manufactured form of tobacco.

(3.) Indisputably again with effect from 30th April, 1982 Zafrani Zarda was inserted in the Schedule appended to the said Act, by reason of a Notification dated 31st July, 1991, issued by the State of Bihar which reads thus:-.