TINSUKIA TRADING CO Vs. STATE OF ASSAM

JUDGEMENT

(1.) This is a reference by the learned single judge referring the following question for an authoritative pronouncement. The Hon'ble Chief Justice was pleased to constitute this Full Bench to decide the said question of law. "Whether the consignment of notified agricultural produce which are being transported into the declared market area in the State of Assam are liable to cess U/S 21 of the Act even before their sale and purchase in the market area in view of the decisions of the Supreme Court in Ram Chandra Kailash Kumar & Co, reported in 1980 (Suppl) SCC- 27 and in Shalimar Chemical Works Ltd. reported in 1997 (5) SCC-516 ?

(2.) Pronouncing the order dated 17.8.99 in C.R. No. 1142/97 (Tinsukia Trading Co. & others Vs. State of Assam & Others) filed by the petitioner's firm questioning the legality and validity of realization of cess under the provisions of Section 21 of the Assam Agricultural Produce Market Act, 1972 (for short, 'the Act') and Rule 21 (7) of the Assam Agricultural Produce Market (General) Rules, 1975 (for short, 'the Rules'), the learned Single Judge observed that the decision of the Division Bench of this Court in Anjali Trading Co. Vs. Assam Agricultural Marketing Board & Others, reported in 1998 (1) GLR-111 affirming the decision of the learned Single Judge in Anjali Trading Co. Vs. Assam Agricultural Marketing Board & Others, reported in 1995 (3) GLR-62 holding that the consignment of notified agricultural produce which are being transported into declared market area in the State of Assam are liable to cess even before their sale or purchase in the market area is at Variance with the decisions of the Apex Court in Agricultural Market Committee Vs. Shalimar Chemical Works Ltd. 1997 (5) SCC 576 and Ram Chandra Kailash Kumar & Co. Vs. State of U.P. reported in 1980 (Suppl) SCC 27. That is why the present reference was made to this Full Bench.

(3.) These batches of writ appeals as well as writ petitions have been brought under judicial scrutiny in order to determine the common questions as to :-