KAILASH ROLLER FLOUR MILLS Vs. STATE OF BIHAR

JUDGEMENT

(1.) This writ petition is directed against an order of assessments dated 5/2/1983 as contained in Annexure-4 to the writ petition which was made in terms of the provisions of Section 27-A of the Bihar Agricultural Produce Market Act, 1960 (hereinafter referred to as 'the Act').

(2.) By reason of the aforementioned order of the assessment the petitioner have been assessed for a sum of Rs. 2,98,674.85 by way of market fee in respect of Ata, Sujji and Maida for the period 1-4-1981 to 30-9-1981. Although, in the writ petition, many points have been raised for the purpose of showing that the petitioners are not liable to pay the market fee on Ata, Sujji and Maida under the provisions of the aforementioned Act, at the time of hearing of this application Mr. G. C. Bharuka, the learned counsel appearing on behalf of the petitioners confined his submission only to the validity of the order of assessment on the ground that the same has been passed by the Special Officer in his capacity as an administrator alongwith the secretary of the Market Committee.

(3.) In this connection he drew my attention to the provisions of Section 9 (5) of the Act. By reason of the provisions of the said Act, on the expiry of the term of three years of the Committee if an election is not held within the period of six months thereafter the Committee constituted shall be deemed to be dissolved and its duties and functions shall be performed by such person nominated as such by the State Government. On perusal of the order of assessment itself it would appear that the order of assessment has been signed by the Special Officer who was appointed by the State Government in terms of the aforementioned provisions of Section 9 (5) of the aforementioned Act alongwith the Secretary of the Market Committee.