Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2009 (5) TMI HC This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2009 (5) TMI 1021 - HC - Indian Laws

  1. 2008 (4) TMI 30 - SC
  2. 2007 (11) TMI 614 - SC
  3. 2007 (5) TMI 601 - SC
  4. 2007 (4) TMI 202 - SC
  5. 2006 (3) TMI 326 - SC
  6. 2005 (5) TMI 327 - SC
  7. 2004 (12) TMI 668 - SC
  8. 2004 (8) TMI 389 - SC
  9. 2004 (2) TMI 3 - SC
  10. 2004 (1) TMI 369 - SC
  11. 2003 (11) TMI 601 - SC
  12. 2003 (2) TMI 207 - SC
  13. 2003 (1) TMI 107 - SC
  14. 2002 (9) TMI 799 - SC
  15. 2002 (3) TMI 912 - SC
  16. 2001 (12) TMI 862 - SC
  17. 2001 (7) TMI 1277 - SC
  18. 2001 (2) TMI 893 - SC
  19. 1999 (8) TMI 919 - SC
  20. 1999 (1) TMI 539 - SC
  21. 1994 (11) TMI 439 - SC
  22. 1994 (11) TMI 421 - SC
  23. 1993 (7) TMI 337 - SC
  24. 1993 (5) TMI 174 - SC
  25. 1992 (3) TMI 367 - SC
  26. 1990 (3) TMI 323 - SC
  27. 1989 (4) TMI 322 - SC
  28. 1989 (2) TMI 198 - SC
  29. 1989 (1) TMI 222 - SC
  30. 1988 (8) TMI 414 - SC
  31. 1988 (8) TMI 423 - SC
  32. 1987 (4) TMI 478 - SC
  33. 1987 (1) TMI 483 - SC
  34. 1986 (1) TMI 100 - SC
  35. 1985 (9) TMI 350 - SC
  36. 1985 (7) TMI 371 - SC
  37. 1985 (3) TMI 226 - SC
  38. 1985 (2) TMI 295 - SC
  39. 1984 (8) TMI 350 - SC
  40. 1983 (9) TMI 315 - SC
  41. 1983 (4) TMI 50 - SC
  42. 1981 (9) TMI 275 - SC
  43. 1981 (2) TMI 244 - SC
  44. 1981 (1) TMI 250 - SC
  45. 1980 (3) TMI 262 - SC
  46. 1980 (3) TMI 256 - SC
  47. 1980 (2) TMI 262 - SC
  48. 1979 (5) TMI 136 - SC
  49. 1978 (9) TMI 176 - SC
  50. 1978 (2) TMI 209 - SC
  51. 1978 (1) TMI 161 - SC
  52. 1977 (12) TMI 138 - SC
  53. 1975 (8) TMI 127 - SC
  54. 1975 (3) TMI 132 - SC
  55. 1973 (4) TMI 114 - SC
  56. 1970 (8) TMI 85 - SC
  57. 1970 (4) TMI 153 - SC
  58. 1969 (4) TMI 103 - SC
  59. 1969 (4) TMI 30 - SC
  60. 1969 (1) TMI 81 - SC
  61. 1969 (1) TMI 70 - SC
  62. 1968 (8) TMI 191 - SC
  63. 1968 (7) TMI 79 - SC
  64. 1964 (12) TMI 39 - SC
  65. 1962 (11) TMI 56 - SC
  66. 1961 (4) TMI 2 - SC
  67. 1961 (4) TMI 87 - SC
  68. 1961 (3) TMI 89 - SC
  69. 1961 (3) TMI 96 - SC
  70. 1961 (3) TMI 55 - SC
  71. 1960 (11) TMI 116 - SC
  72. 1960 (11) TMI 115 - SC
  73. 1958 (10) TMI 45 - SC
  74. 1956 (4) TMI 55 - SC
  75. 1954 (4) TMI 29 - SC
  76. 1954 (3) TMI 71 - SC
  77. 1954 (3) TMI 75 - SC
  78. 1954 (3) TMI 63 - SC
  79. 1985 (4) TMI 339 - HC
  80. 1936 (6) TMI 11 - HC
Issues Involved:
1. Whether 'ghee' is a 'product of livestock' under the Andhra Pradesh (Agricultural Produce & Livestock) Markets Act, 1966.
2. Validity of Government Notification G.O.Ms. No. 286, dated 05.07.1994, notifying 'ghee' as a product of livestock.
3. Procedural compliance under Sections 3 and 4 of the Act.

Issue-wise Analysis:

1. Whether 'ghee' is a 'product of livestock' under the Andhra Pradesh (Agricultural Produce & Livestock) Markets Act, 1966:

The court examined the definitions of 'livestock' and 'products of livestock' under Sections 2(v) and 2(xv) of the Act. It was noted that 'ghee' is not directly extracted from livestock but is derived from butter or cream, which are products of livestock. The court concluded that 'ghee' is a natural product derived ultimately from milk, a product of livestock. The legislative intention was interpreted to include derivative items as products of livestock. The court cited multiple precedents, including the Supreme Court's decision in Park Leather Industry (P) Limited v. State of U.P., which supported the broader interpretation of products derived from livestock. Thus, the court held that 'ghee' is a product of livestock under the Act.

2. Validity of Government Notification G.O.Ms. No. 286, dated 05.07.1994, notifying 'ghee' as a product of livestock:

The court analyzed the procedural requirements under Sections 3 and 4 of the Act for issuing notifications. It was argued that the impugned notification was issued without following the mandatory procedure of inviting objections and suggestions. The respondents contended that the power to issue general notifications under Section 4(4) was valid and did not require separate notifications for each market area. The court noted that while Section 3 mandates inviting objections, Section 4 does not explicitly require this for every notification. The court held that the impugned notification did not suffer from procedural irregularities, as the legislature did not intend for the principles of natural justice to apply in this context. The court relied on precedents, including Sasa Musa Sugar Works v. State of Bihar, which supported the view that procedural compliance under Sections 3 and 4 is not always mandatory for every notification.

3. Procedural compliance under Sections 3 and 4 of the Act:

The court examined whether the procedural steps under Sections 3 and 4 were followed before issuing the impugned notification. It was argued that the notification was issued without establishing market committees and providing necessary facilities as required under Section 4. The court held that the procedural steps under Sections 3(1) to 3(3) and 4(1) to 4(3) are mandatory only when merging or de-merging notified areas or market areas. For issuing notifications under Section 4(4), the court found that the government could issue general notifications without following the entire procedure each time. The court emphasized that the interpretation should make the statute workable and further its object. The court concluded that the impugned notification was valid and did not suffer from any procedural irregularities.

Conclusion:

The court held that 'ghee' is a product of livestock under the Act and that the impugned notification G.O.Ms. No. 286, dated 05.07.1994, was valid. The court dismissed the writ petition, upholding the notification's validity and confirming that the procedural requirements under Sections 3 and 4 were not violated. The court emphasized the need for a practical interpretation of the statute to ensure its effective implementation.

 

 

 

 

Quick Updates:Latest Updates