S. N. Variava, J. - (1.) This Appeal is against a judgment dated 10th July, 1996. By this judgment a number of writ petitions filed before the Allahabad High Court have been dismissed.
(2.) The petitioners in all the writ petitions were doing the business of preparing tanned and finished leather. The question involved in all the four petitions was whether 'tanned leather' can be subjected to Uttar Pradesh Mandi Fee payable under the provisions of U. P. Krishi Utpadan Mandi Adhiniyam, 1964 (hereinafter for the sake of convenience called the said Act).
(3.) For an understanding of this question it is necessary to see Section 2 (a) of the said Act which reads as follows : "'Agricultural produce' means such items of produce of agriculture, horticulture, viticulture, apiculture, sericulture, pisciculture, animal husbandry or forest as are specified in the Schedule, and includes admixture of two or more of such items, and also includes any such item in processed form, and further includes Gur, Rab, Shakkar, Kandsari and jaggery". Schedule G of the said Act deals with "Animal Husbandry". Serial No. 11 thereunder includes 'hides and skins'. ;