GWALIOR FAIR AUTHORITY Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner has filed this petition against the order dated 30-4-2010 (Annexure P-14), passed by the Assistant Commissioner, Central Excise Division, Gwalior, and the order dated 21st October, 2010 (Annexure P-15) passed by the Commissioner (Appeals) Customs, Indore. The petitioner is an Authority, constituted under the provisions of the Gwalior Vyapar Mela Pradhikaran Adhiniyam, 1996, hereinafter referred to as the 'Act of 1996'. Since last more than a century, near about 105 years, an Annual Mela is being organised in the city of Gwalior. Initially, it was in shape of 'cattle-fair', however, in the year 1930 the concept was changed and general fair was organised so the people buy various items of consumption and some entertain can also be provided to persons during their visit at Mela. Ex-Ruler of the Gwalior State earmarked certain land for the purpose of holding the Mela. Since its inception the land has been used exclusively for Mela (Fair) and the place is known as 'Mela-ground'. After merger of the erst-while Gwalior State in the State of Madhya Pradesh, the State of Madhya Pradesh had been organising the Mela. In order to make effective control in organising the Mela the State Legislature enacted an enactment, named as the 'Gwalior Vyapar Mela Pradhikaran Adhiniyam, 1996', which received the assent of the Governor on the 28th December, 1996. The object of enactment of the Act of 1996 was to provide better management and control over the 'Gwalior Trade Fair'. Section 2 of the aforesaid Act defines 'Authority' and 'Trade Fair', which is as under :-

(2.) Section 3 of the Act of 1996 prescribes 'Constitution of Gwalior Traded Fair Authority' and the object of constitution of Authority is to manage and control the trade fair. Section 6 thereof prescribes management and control of the Trade Fair; which is as under :-

(3.) Section 10 of the Act of 1996 prescribes 'Fund of the Authority' and Section 7 prescribes 'Levy of Rent by the Authority. As per this section the Authority is authorized to levy rent for the land comprised in the area. Section 8 of the Act prescribes 'Power to grant licence', which is as under :-