BHAGABAN DAS AGARWALLA Vs. STATE OF ORISSA

JUDGEMENT

(1.) The present writ petition filed by the petitioners seeks the following reliefs :"

(2.) In fact, notice under section 2 (i) of the Orissa Agricultural Produce Markets Act, 1956 covering manufacture of dish and cup out of sal leaves and manufacture of Sabai rope from Sabai grass is being challenged. It is urged that collection of market fees on plates and cups (Cone) manufactured out of Sal Leaves is conceded to be ultra vires the Act by opposite parties 2 and 3. There is a prayer for issuance of writ for refund of market fees collected on those manufactured goods.

(3.) The case of the petitioners is that Sabai Rope is manufactured by different machines after processing Sabai Grass and this is a new and different commercial goods. Reliance has been made on two reported decisions, namely, AIR 1992 SC 224, M/s Saraswati Sugar Mills v. Haryana State Board and 1996 (I) OLR 195 M/s. Jagannath Cotton Company v. State Government of Orissa and others.