ADARSH RICE MILL Vs. STATE

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.) LEARNED Single Judge negatived both the contentions after taking the view that under the provisions of the Act read with Rules where the seller is a licensee and purchaser is not a licensee, the liability to collect and pay market fee is of the seller and he is liable to pay the same, as such the assessment order does not suffer from any legal infirmity and no direction can be issued to the respondent -Corporation to deposit the fee on the ground that the appellants having sold their rice on the special rate fixed by the Central Government, cannot be allowed to raise the claim against the respondent -Corporation after five years of the sale.