LAWS(PAT)-2003-1-89

BHAGWANJI RICE MILL Vs. STATE OF BIHAR

Decided On January 15, 2003
Bhagwanji Rice Mill Appellant
V/S
STATE OF BIHAR Respondents

JUDGEMENT

(1.) THE petitioner, a partnership firm, is a trader engaged in the sale and purchase of rice (an agricultural produce) within the jurisdiction of the Agricultual Produce Market Committee, Hasan Bazar in the district of Bhojpur. The petitioner seeks to challenge an assessment order passed by the Sub -divisional Officer -cum -Speciai Officer of the Market Committee on 25.4.2002. The order relates to the assessment period 1997 -98 to 2000 -2001 and for the aforesaid period the market fee payable by the petitioner is assessed at Rs. 5,31,552/ -; on the assessed market fee a penalty of Rs. 2,12,620/ - has also been imposed against the petitioner.

(2.) THE assessment order is challenged on the ground that the Subdivisional Officer had no jurisdiction or authority to make any assessment of market fee and to pass the impugned order fastening the liability of market fee and penalty against the petitioner. In para 16 of the writ petition, it is stated as follows :

(3.) THE statutory provisions relating to assessment of market fee are contained in various sub - sections of Section 27A of the Bihar Agricultural Produce Market Committee (sic ''Act), 1960. Under the provisions of the Act, the power to make assessment of market fee is vested in a special committee consisting of the Chairman, the Vice Chairman and the Secretary of the Market Committee. Section 9(5) provides that the life of the Market Committee shall be for a period of three years from the date of its constitution and in case a fresh election is not held within six months from the expiry of the three years ' period, the Market Committee shall cease to function.