(1.) THE petitioner seeks an appropriate action under section 12 of the Contempt of Courts Act, 1971, (hereafter also referred to as the Contempt Act) alleging wilful and deliberate disregard, disobedience and violations of the directions contained in the judgment and order dated 12. 9. 2008 passed by this Court in WP (C) 5491/2001 and the batch of petitions accompanying it.
(2.) WE have heard Mr. D. K. Mishra, Sr. Advocate assisted by Ms. S. Jahan, Advocate for the petitioner and Mr. P. K. Goswami, Sr. Advocate assisted by Mr. S. Saikia, and Mr. A. Choudhury, Advocates for the respondents.
(3.) THE petitioner is an association of Roller Flour Mills situated in the North Eastern region of the country and is registered under the Societies Registration Act, 1860. Being principally aggrieved by the levy of cess on wheat by the Assam State Agricultural Marketing Board (hereafter referred to as the Board) and the Market Committees the above challenge was laid. It contended amongst others that the wheat purchased by its members from outside the State of Assam was being subjected to such cess even before the same was manufactured into wheat products and sold in the market areas in the State of Assam. The petitioner has averred that though by the above decision the vires of the Act was upheld, it was directed that realisation of cess would have to be obligatorily in scrupulous compliance of the necessary preconditions embodied in section 21 thereof and Rules 22 and 23 of the Assam Agricultural Produce Market (General) Rules, 1975 (hereafter referred to as the Rules ). Referring to para 94, 95 and 96 of the judgment, it has been asserted that levy of cess was thereby prohibited on production of sample documents by the traders demonstrating that goods intercepted at the check gates were on transit after completion of sale thereof outside the State of Assam. Realisation of the impost by the Board was also made subject to the necessity thereof as well as the approval of the State Government as required under the Act.