P PALANISAMY Vs. DISTRICT REVENUE OFFICER

JUDGEMENT

(1.) HEARD Mr. C. Prakasam, the learned counsel appearing for the petitioners and Mr. R. Jothimanian , the learned Government Advocate appearing for the respondent.

(2.) IT is submitted by the learned counsel appearing for the petitioners that 140 bags of paddy, which were being transported from Dharapuram to the 2nd petitioner's Rice Mill situated at Vedachandur, Angalakurichi, Pollachi Taluk, had been seized by the respondent, alleging that the paddy was not covered by the Cess permit issued by the Market Committee.

(3.) THE main contention of the learned counsel appearing for the petitioners is that as per the Tamil Nadu Agricultural Market Committee Act, the Licenced Dealer is to pay the Cess only after the paddy reaches the place or premises of business and that it is not necessary that the Cess permit be carried along with the goods in transit. It has also been submitted that the respondent had conducted an enquiry without issuing a notice to the 2nd petitioner as required under law.