CHAMPARAN SUGAR COMPANY LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) Both the Writ applications which relate to different assessment years involving similar facts and law have been heard analogous and as such, they are being disposed of by this common judgment.

(2.) The case of the Petitioner in both the writ applications is that for the first time notice bearing No. 468 dated 3.5.88 for assessment under Section 27 of the Bihar Agriculture Produce Market Act, 1960 (hereinafter referred to as 'the Act') was issued by the secretary of the Agriculture Produce Market Committee, Chanpatia in form 27 Ga, inviting objection. In response to the said notice the representative of the Petitioner company produced all books of account on the date fixed and on 2.8.88 the Respondent Special Officer passed order of assessment for the period 1979-80, 80-81 and 81-82, photostat copies of which are annexed to this writ petition as annexure '6' in C.WJ.C. No. 4588 (hereinafter referred to as the first case) and as annexures 6 and 6/A in C.W.J.C. No. 9103/92 (hereinafter referred to as the second case).

(3.) The Petitioner filed appeal against the said order of assessment of market fee on the purchase of sugar cane by it during the period aforementioned before the Regional Director, Muzaffarpur, who by his order dated 25.7.89 set aside the order of assessment and directed the Respondent Market Committee to pass a fresh order in the light of Section 27A of the Act as also in regard to the penalty he directed for passing of a fresh order after full consideration.