SANJAYA KUMAR GADODIA Vs. STATE OF ORISSA

JUDGEMENT

(1.) The short and simple question for determination in the present writ application is whether the Collector and Excise authorities of Sundargarh district have powers under the Orissa (Mahua Flower) Rules, 1974 (for short 'the Rules') to levy and collect fees for inter -district movement of Mahua flowers.

(2.) PETITIONER 's case in short, is that although on the strength of a valid permit he has been procuring Mahua flowers from within the district of Sundargarh and transporting the same to his depot at Rajgangpur which is within the very same district for storage, for such transportation the Collector and Excise authorities have been illegally levying and collecting fees when rules do not permit them to do so. Challenging such action of the authorities he had approached this Court by filing OJC No. 5494 of 1994 which was ultimately dismissed as withdrawn. This is the second writ application he has filed praying that it be declared that imposition of fees for transportation of Mahua flowers can only be made in the case of inter -district and not intra -district movement and upon such declaration, it be ordered that the fees already collected by the authorities be refunded to him.

(3.) RULES 6 to 8 of the Rules prescribe the procedure regarding the import of Mahua flowers from outside the State. As provided therein, on application being made the Collector after conducting enquiry and satisfying himself as to the bona fides of the applicant, may direct the Superintendent to issue a permit authorising him to import Mahua flowers. A look at Rule 8 indicates that a permit -holder shall strictly comply with the conditions of permit relating to movement of Mahua flowers during transit and storage in the authorised place. It also further provides that after consignment of Mahua flowers is brought to the district, a copy of the permit shall be presented to the Superintendent or such other Officer as may be authorised by him to check and verify the consignment. The Superintendent or the Authorised Officer can also check and verify the consignment at the premises where it is stored. Observance of these provisions has been made applicable with regard to the transport of Mahua flowers inside the State by bringing out amendment in Rule 11 of the Rules. Earlier to amendment. Rule 11 provided that there shall be no restriction for transport of Mahua flowers inside the State. But by amendment the said Rule has been substituted under the Government of Orissa, Revenue and Excise Department notification No. 1903/R dated 6 -12 -1989 which reads as follows :