TARA CHAND SURINDER KUMAR OF FEROZEPUR CANTT Vs. PUNJAB STATE AGRICULTURAL MARKETING BOARD, CHANDIGARH

JUDGEMENT

(1.) This is a petition under Articles 226/227 of the Constitution of India challenging the demand notice dated March 31, 1982, annexure P/3, in the sum of Rs. 63960/- issued by the Administrator, Market Committee, Ferozepur Cantt.

(2.) Briefly, the facts as alleged, are the petitioner is a commission agent and deals in the business of purchase and sale of Gur, Shakar, Khandsari etc. brought from various mandis and also holds the licence under Section 10 of the Punjab Agricultural Produce Markets Act, 1961 ; that the respondent Market Committee, Ferozepur Cantt, issued notice dated February 27, 1982 in form 'O' of the Punjab Agricultural Produce Markets (General) Rules, 1962 for the purpose of recovering market fee and the petitioner was required to show account books for the entire period from 1.4.1974 to 31.3.1980. The plea of the petitioner was that a return has been filed and if there was any shortcoming in the return, petitioner was ready to produce account books, that in spite of asking the petitioner to show their accounts, suddenly a demand notice dated 31.3.1982 leaving a market fee of Rs. 63,960/- for the period 1.4.1974 to 31.3.1980 was served.

(3.) The pleas taken up by the petitioner mainly are that the principles of natural justice were not followed inasmuch as no opportunity was afforded to the petitioner to bring the material before the Assessing Authority and the action of the respondents was arbitrary; that Article 19 of the Constitution of India has been violated qua the petitioner and this would result in crippling the business of the petitioner.