SARSWATIJI MILLS Vs. STATE OF BIHAR

JUDGEMENT

(1.) THIS petition is clearly misconceived. The petitioners are manufacturers, they say of processed Dal. Their argument is that pulses, as they call it, is not an agricultural produce but a manufactured produce coming out of factories. It is not possible for the court to accept this submission.

(2.) IF market fee is to be levied then the insertion of the subject is to be made in Schedule -I. These entries are made as recorded on the left side of the Schedule. Making entries of the subject products on the left side alone may not be subject an item to a market fee. The law must specifically indicate as to what the species are and announce it before imposing the fee. Once a notification announces the species then the particular product, whatever it may be, becomes liabie to market fee under the Bihar Agricultural Produce Markets Act, 1960.

(3.) COMING to the subject matter of this petition, the subject entry is "Pulses" and its species are specified on the right side of the Schedule, which is re -produced.