GANPATI RICE MILLS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Heard counsel for the parties.

(2.) At this stage, reference can be made to a Division Bench judgment of this Court in M/s Pari Oil Mills Ltd. v. Haryana State Agricultural Marketing Board, Panchkula, 1997 115 PunLR 226where notice to deposit market fee had been challenged on the ground that no assessment order had been passed and the demand was made without giving an opportunity of hearing. In paragraph 3, the Division Bench observed as under:-

(3.) In the facts of the present case, the Recovery Certificate (Annexure P9) has been issued without framing any assessment which is mandatory under Rule 31(7) of the Punjab Agricultural Produce Markets (General) Rules, 1962. When an order is passed under Rule 31(7) of the Punjab Agricultural Produce Markets (General) Rules, 1962 then the petitioner can file an appeal under Rule 31(13) of the said Rule. Hence, in the present case the respondents are requiring the petitioner to pay the market fee as per the Recovery Certificate (Annexure P9) without passing an assessment order. The Recovery Certificate (Annexure P9) is set aside and the matter is remanded back to the respondents to pass an assessment order in accordance with law after giving an opportunity of hearing to the petitioner.