ADARSH RICE MILL Vs. STATE OF BIHAR

JUDGEMENT

(1.) The appellants have filed the present appeal against the order dated 22-8-2003 passed in CWJC No. 4312 of 2002 by a learned Single Judge of this Court dismissing the said writ application filed by appellants whereby they had challenged the assessment order dated 27-3-2000 passed by the respondent-Agriculture Produce Market Committee, Natwar, Rohtas, demanding market fee for the sale of rcie made by them in the concerned market area.

(2.) Admitted fact is that the appellants purchased paddy in the market area and paid market fee under the provisions of the Bihar Agricultural Produce Markets Act (hereinafter referred to as the Act) and hulled it to make rice for sale. It is also admitted position that they sold the rice to the respondent - Food Corporation of India under the special purchase scheme, called as Voluntary sale scheme'. The scheme was a device at the instance of the State Government by the Union of India in order to save the rice mills from the losses on account of lower prevailing rate in the market. The sale by the appellants to the respondent-Corporation was made at a special rate i.e. at the rate of Rs. 708.20 Paise per quintal which was determined after taking into consideration the sales tax, market fee and other expenditure. It is also admitted position that the appellants are licensee under the Act whereas the respondent-Corporation is not a licensee.

(3.) The appellants assailed the order of assessment on two grounds. Firstly that under the provisions of the Act read with Rules, the purchaser has to pay market fee and as such the appellants are not liable to pay the same. Though the market fee has to be collected and paid by the seller (appellants) but if they did not do so in view of the direction of the State Government the payment of the market fee has to be made by the respondent-Corporation and as such the respondent-Market Committee be restrained from realising the market fee from them on the sale of rice to the respondent-Corporation. Secondly that if there is any difficulty to allow the said prayer, the respondent-Corporation may be directed to make the full payment of market fee with regard to purchase of rice made by it from the appellants.