9911796707
TMI Blog2001 (9) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... g tower components and accessories from imported pine-wood. 4.. According to the petitioner, the purported attempt on the part of the respondent-Market Committee to levy fees on cooling tower components and accessories, which are being manufactured from "imported pine-wood" and sold by the petitioners' firm in the Alipore Sadar Regulated Market Committee area is illegal. Petitioner has prayed for reliefs, inter alia, as under: "(a) An order or orders and/or direction or directions declaring that 'cooling tower components and accessories' which are being manufactured by the petitioners' firm from imported pine-wood do not fall within the meaning of 'agricultural produce' as defined under section 2(1)(a) of the said Act, 1972; (b) A writ and/or order or orders and/or directions in the nature of mandamus directing the respondents and each of them to forbear from collecting levy fees on 'cooling tower components and accessories' which are being manufactured by the petitioners' firm from imported 'pine wood' in purview of the provision of the said Act, 1972; (c) A writ and/or order or orders and/or directions in the nature of mandamus directing the respondents and each of them t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled upon to submit return. 9.. Mr. Subodh Ukil appearing along with Mr. C. Ray on behalf of State respondents contended that the petitioner is a trader within the meaning of section 2(t) and is engaged in the process of manufacturing products out of a notified agricultural produce and is, therefore, liable for payment of the levy under section 17(2)(i) of the Act. It was further contended by Mr. Ukil that the petitioner is carrying on business of processing and selling of timber within the notified market area and has, therefore, to comply with the provisions of the Act and the Rules framed thereunder. Reliance was placed upon the application filed by the petitioner and in particular to clause (6) thereof, whereby the petitioner stated that the petitioner wishes to get licence for "purchaser, processor and seller of timber". (Annexure "A" to the affidavit-in-opposition). 10.. Mr. Ukil further contended that in affidavit-in-opposition, it has been denied that the cooling tower components and accessories manufactured or processed by the petitioner in the area of the Regulated Market Committee do not fall within the meaning of agricultural produce. It was strenuously urged by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. Thus a person may buy, process or manufacture and then sell. When he processes or manufactures notified agricultural produce which he had bought, it may change its character and become another notified agricultural produce. Thus, by way of examples, a person may buy milk and through processes makes them it into butter and/or cheese or a person may buy hides and skins and by a process make it into leather. However, merely because a distinct and separate notified agricultural produce comes into existence does not mean that the person who bought, processed and sold ceases to be a trader. The term 'trader' encumbrances (sic embraces) not just the purchase transaction but the entire transaction of purchase, processing, manufacturing and selling." 16.. Under section 13, it has been specifically laid down that no person shall within the market area carry on business or act as a trader, commission agent, broker, weighman, measurer, warehouseman or surveyor, or sale or purchase agricultural produce, or engage in processing or preservation of agricultural produce, or set up, establish or continue a place for storage, sale or purchase of any agricultural produce, except under and in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed manner with the market committee within a week from the day of the transaction; (iii) The market committee may authorise its officers or staff or any other person to realise the fees directly from the buyer." 18.. Section 17(1) is attracted when any agricultural produce, in the instant case timber, is sold in market area, assuming that the goods processed/manufactured therefrom are not notified agricultural produce, as contended by Mr. Banerjee. 19.. In clause (i) of sub-section (2), it is laid down that when a licensed trader is the buyer of any agricultural produce, he shall pay the fees to the Market Committee in the prescribed manner within a week from the day of the transaction. 20.. Under section 17-A every licensed trader is required to submit returns of turnover and pay to the Market Committee fund amount of fees due under the Act according to the such return. If the trader fails to submit any return of the turnover as required under sub-section (1) or fails to comply with the terms of a notice issued under sub-section (4), the assessment is to be made according to the "best of judgment" after giving the trader an opportunity of being heard and determi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayed for in prayers (a), (b) and (c) and the writ application in relation to the said prayers is liable to be dismissed. 26.. Adverting, now to the prayer (d). Mr. Ashok Banerjee, learned counsel for the petitioner relying upon the judgment of the Supreme Court in Agricultural Market Committee v. Shalimar Chemical Works Ltd. AIR 1997 SC 2502, contended that the transaction of purchase of the imported pine-wood has taken place at Gandhidham (Gujarat State) being outside the notified market area of the respondent Alipore Sadar Regulated Market Committee and, therefore, the fees collected by stoppage of vehicles bringing in the pine-wood at the factory of the petitioner is illegal and without jurisdiction. Under rule 17, it has been laid down that when a licensed trader is the buyer of an agricultural produce, he shall within one week pay the prescribed fees to the Market Committee along with a statement showing the date of transaction, the agricultural produce bought together with the quantities and money value thereof. Under rule 18, a fortnightly return is to be submitted for assessment of the fees. Under section 17-A, the Secretary is to determine the amount of fees due from ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
