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1990 DIGILAW 194 (PAT)

Ambika Timber Trading Co. v. Assessment Sub-committee Of Dumka Agricultural Produce Merket Committee, Dumka, Santhal Pargana

1990-05-11

BINOD KUMAR ROY

body1990
Judgment Binod Kumar Roy, J. 1. The petitioner, a timber merchant, prays to quash the Assessment Order dated 6-11-1981 for the years 1978-79 passed under Sec.27-A of the Bihar Agricultural Produce Markets Act, 1960 (hereinafter referred to as the Act), as contained in Annexure-1, by the respondent No 1 holding the petitioner liable to pay a sum of Rs.4623.63 paise a Market Fee on account of its dealing in wood, 2. As a very short question of law, namely, that "wood" having been included within the purview of the Act with effect from 15-5-1980 only thus on the said basis the impugned Assessment Order for the years 1978-79 could not have been passed, it is not necessary to state the facts stated in the writ petition, the counter affidavit of the respondent as well as the supplementary affidavit filed by the petitioner, in detail, at all. 3. Paragraphs 2 and 3 of the supplementary affidavit run as follows :- "2. That the "wood was included in the lists of agricultural produce vide an extraordinary Bihar Gazettee Notification dated 15-5-1980 of course the said notification was bearing a S. O. No 2028 dated 12-2-1972.3. That the S. O. No.2028 dated 12-2-1972 for the first time was published in the Bihar Gazette on 15-5-1980". 4. No counter has been filed by the respondent challengiag the said statements. 5. Mr. N. K. Agrawal, learned counsel for the petitioner, with refer to a Division Beach judgment of this M/s. Sree Beharijee Mills Limited V/s. State of Bihar reported in 1983 PLJR 408 , submits that the word "wood" which has been included in the list of the Agricultural Produce vide Notification bearing No. S. O.2028 dated 12-2-1972 but published only for the first time in the Extra-ordinary Bihar Gazette on 15-5-1980, the inclusion was effective from 15-5-1980 and not from 12th February, 1972. 6. I find force in the submission of Mr. Agrawal. In M/s. Sree beharijee Mills Ltd. (Supra) this Court held in paragraph 7 that the schedule stood amended on the 15th May, 1980 when the order in this regard dated 12th February, 1972 was published in the Bihar Gazette and not earlier. 7. 6. I find force in the submission of Mr. Agrawal. In M/s. Sree beharijee Mills Ltd. (Supra) this Court held in paragraph 7 that the schedule stood amended on the 15th May, 1980 when the order in this regard dated 12th February, 1972 was published in the Bihar Gazette and not earlier. 7. Section 3 of the Act mandates the State Government to declare its intention of regulating purchase, sale, storage and processing of such agricultural produce and in such area, as may be specified in the notification mandating further that objection or suggestion has to be invited and considered by the State Government. 8. In the State of Kerala V/s. P. J. Joseph reported in AIR 1958 S. C.296, the apex Court, when a notification prescribing the levy of duty on foreign liquor was not published in the manner prescribed in the Gazette, held that such an order could have no legal authority (See Paragaph 9 ). 9. Mr. Chandra Shekhar, learned counsel appearing for the respondent, in view of the decisions referred to, does not dispute the proposition of law formulated by Mr. Agrawal and practically he had to concede though initially he tried to support the order impugned. 10. In the result, this writ application is allowed, and the impugned order is quashed but in view of the fair attitude of Mr. Chandra Shekhar, there shall be no order as to cost. 11. Let a writ of certiorari issue accordingly. Application allowed.