9911796707
TMI Blog1994 (10) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... gin from three sources, namely, (i) market committees/yards outside the State of Haryana, (ii) from the market committees/yards within the State of Haryana' other than Rewari and (iii) from the market committee, Rewari. The raw material purchased from the first two sources is brought within the area of market committee/yard of Rewari for processing. In this petition, we are concerned with the raw material which the Company is buying from the market committees within the State of Haryana and brings the same to Rewari. It is common case of the parties that the Company has paid market fee to the committees within the State of Haryana from where the raw material was purchased and it appears that it did not submit Form-LL to the market commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e State and for which market fee has already been paid in any market in the State, shall be exempted from payment of market fee second time; Provided that the dealer who claims exemption under sub-rule (5) from the payment of the fee leviable on any agricultural produce brought for processing shall make declaration and give certificate to the committee in Form-LL duly attested by the Secretary of the Committee where fee has already been paid within 20 days of the bringing of agricultural produce within the notified market area and complies with the provisions of sub-rule (2). A combined reading of S. 23 of the Act and sub-rule (5) of Rule 30 of the Rules makes it clear chat a dealer who brings agricultural produce for processing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 30 of the Rules. The intention underlying this Rule is that a purchaser is not to be made to pay market fee twice and the period of twenty days prescribed by the proviso for producing Form-LL is not to be treated that sacrosanct so as to deprive the purchaser of his right to claim exemption as given by the main provision of the sub-rule. The period of twenty days as prescribed by the proviso is only directory and not mandatory. The Company is, therefore, entitled to the exemption claimed. 4. In Civil Writ Petition 7900 of 1994 the grievances of the Company is that the market committee, Rewari is again charging one per centum fee under the Haryana Rural Development Fund Act, 1986 (for short, the 1986 Act) on the raw material/agricul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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