(1.) Demand notice Annexure P-3 issued by the Market Committee, Barara under Rule 31(11) of the Punjab Agricultural Produce Market (General) Rules, 1962 for the levy of market fee and penalty upon the petitioner has been made the subject matter of challenge in this petition.
(2.) The petitioner is a licensed dealer under the Punjab Agricultural Produce (Market) Act, 1961. It is engaged in the business of purchase and sale of goods within the jurisdiction of the Market Committee, Barara. On 20.1.1996 the Chairman of the Market Committee Barara issued a notice to the petitioner requiring it to appear on 31.1.1996 and produce certain documents. The notice also contained an allegation that the petitioner was in the habit of committing defaults in the submission of returns. After the petitioner had filed reply, the Market Committee issued the impugned demand notice requiring the petitoner to deposit Rs. 40,870.42 towards the market fee and penalty. On 23.10.1996, the petitioner applied to the Secretary of the Market Committee to give it a copy of the assessment order. On 16.12.1996, the present writ petition was filed.
(3.) When the petition was listed for hearing on 17.12.1996, the court directed the Secretary of the Market Committee, Barara to furnish a certified copy/true Copy of the order of assessment within 24 hours. On January 7, 1997, the learned counsel for the petitioner made a statement that the copy of the order passed by the Market Committee has not been supplied to his client. Thereafter, the court issued notice of motion to the respondents for 14.2.1997. In response to the notice, the respondents No. 2 and 3 have filed reply. One of the objections raised by the respondents to the maintainability of the writ petition is that the petitioner has failed to avail the statutory remedy of appeal available to it. On merits, the respondents No. 2 and 3 have pleaded that M/s Ekta Food Agency, Delhi with whom the petitioner had business deal in was called upon to produce record relating to the latter for the purpose of inspection. However, the said agency did not produce the record. The respondents hive also pleaded that the total transactions entered into between the petitioner and M/s Ekta Food Agency, Delhi Were of Rs. 52,61,420/- whereas the market fee was paid only in respect of transactions worth Rs. 42,39,669.50 and thus the petitioner is guilty of not paying market fee in respect of purchase of goods over Rs. 20,00,000/-. The respondents have further pleaded that on 24.10.1996 the petitioner firm had collected a copy of the order dated 14.10.1996 by which market fee and penalty were levied on it.