K M CHANDRASEKHAR Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) In all these Petitions, the petitioners are the Millers. They have sought for quashing the notices issued to them as per Annexures A-l to A-ll in W.P. Nos. 3404 to 3414/84 and Annexures Al-to A-8 in W.P. Nos. 3422 to 3429/84 respectively.

(2.) By the aforesaid notices the Tahsildar has demanded delivery of certain quantity of paddy or rice, as the case may be, towards the levy on the basis that the levy so far surrendered by them does not commensurate with the paddy hulled by them, having regard to the units of electricity consumed by them.

(3.) 3.1.) The case of the petitioners is that they are customary millers ; that they do not purchase and sell paddy nor do they hull their own paddy in the mills ; that they only hull the paddy brought by others, in their mills and collect the hulling charges ; that they are not even the dealers within the definition of the word 'dealer' as defined in the Karnataka Food grains (Wholesale) Dealers Licensing Order, 1964 (hereinafter referred to as the Licensing Order, 1964) inasmuch as they do not hold paddy or rice for the purpose of their business ; that they are the customary millers as such they are not also liable to surrender levy in respect of the paddy hulled in their mills as the said paddy does not belong to them ; that it is only the miller who hulls his own paddy in his mill is liable to surrender levy; that as the petitioners are not purchasing the paddy and are not hulling their own paddy in their mills they are not liable to surrender levy.