9911796707
TMI Blog1993 (3) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;tobacco'. Since the respondent-firm refuted the liability to pay market fee mainly on the ground that Zarda was a different commodity though manufactured out of tobacco, it resisted the notice. Since the payment of market fee was insisted upon and threatening notices were issued to the respondent-firm, a writ petition was moved in the High Court which resulted in acceptance as aforesaid. 3. When the notice afore-referred to was issued, the expression 'agricultural produce' as defined in Section 2(1)(a) was as follows : "Agricultural produce' includes all produce, whether processed or non-processed of agriculture, horticulture, animal husbandry, and forest specified in the Schedule." Later the definition was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the respondent-firm in relation to a demand for the post-April 30, 1982 period. Presently, the correctness of the amended provision cannot be judged in this appeal, All what we have to do is to mould the relief and confine the judgment of the High Court as valid up till the date of the amendment and leave the future period from April 30, 1982 onwards in a vacuum to be filled in by the acts of commission or omission of either party, validity of which may have to see the light of another litigation. We make it clear however that any reference reflecting upon the scope and ambit of 'manufacture' employed in the judgment is not to express any opinion on the subject. Thus we mould the relief in favour of the appellant to this extent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Supreme Court so directs the amount shall be refunded with interest at 12% per annum, within 90 days from the date of the order of the Supreme Court. In other respects no stay." 8. The fact that the operability of the judgment of the High Court has been divided, would cast no reflection on the order of refund for both the respective periods. The claim of the market committee, as presently set up, his no basis. If and when any demand is made under the amended provisions that would be an effort de novo. Presently, the refund has to be made with interest at the rate fixed by this Court while granting special leave. Those orders would have to be worked out in the true spirit and effect. The refund is ordered to be made accordingly. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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