P. REGIN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) This Writ Petition has been filed for issuance of Writ of Mandamus, forbearing the Fourth & Fifth Respondents from levying 1% Market-fee on the Cashew Nuts imported by the Petitioner from the Foreign countries and for a further direction to the Respondents to refund the sum of Rs.16,00,178.00(Rupees Sixteen Lakhs One Hundred and Seventy Eight only), that was collected from the Petitioner towards the Market-fee.

(2.) The case of the Petitioner is that he is the Proprietor of an Agency, which is involved in the business of importing raw Cashew Nuts from other Countries, which is processed in the Factory and the processed Cashew Nuts are sold across India. The Petitioner is also the Managing Director of another Company, which is involved in the same business.

(3.) The further case of the Petitioner is that the cashew nut is an Agricultural produce, which is notified under the Tamil Nadu Agricultural Produce Marketing (Regulation) Act, 1987 (hereinafter referred to as "the Act").