S. B. Sinha, J. - (1.) Appellant is aggrieved by and dissatisfied with the judgment and order dated 3.2.2000 passed by a Division Bench of the High Court of Judicature at Allahabad in Civil Misc. Writ Petition No.32828/1991, whereby and whereunder the writ petition filed by the respondent herein was allowed directing :"The petition succeeds. The contention of the petitioner that it is not liable to pay the market fee to the Market Committee on the purchases of tendu leaves made by it from the U.P. Forest Corporation, is accepted. The Market Committee concerned is directed to refund the deposit of Rs.99,310.00 against the market fee for the year 1991-92 to the petitioner and also to pay 12 per cent per annum interest thereon in accordance with the interim order dated 11.11.1991 of this Court."
(2.) Basic fact of the matter is not in dispute. Business in tendu leaves is dealt in by the Government of U.P. It has a monopoly in respect thereof. The State of U.P. appointed the U.P. Forest Corporation as its agent. Questioning the legality of levy of market fee upon the Corporation by the appellant herein a writ petition was filed, inter alia, on the premise that no service having been rendered to the Corporation, the market fee was not leviable.
(3.) It is the admitted case of the parties that the said writ petition was allowed by a judgment and order dated 20.1.1983. A special leave petition was filed thereagainst. Before this Court, the parties to the said SLP agreed that the U.P. Forest Corporation would collect market fee from the purchasers and deposit the same with the appellant. However, the U.P. Forest Corporation did not collect any market fee from the purchasers for the assessment years 1991-92. Demand notices were issued against the purchasers by the appellant relying on and/or on the basis of Clause (4) of sub-section (iii) of Section 17 of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 (Act for short). Notices of demand having been issued to the respondent, a writ petition was filed before the High Court which, as noticed hereinbefore, has been allowed by reason of the impugned judgment dated 3.2.2000. It is not in dispute that the total amount sought to be collected by reason of market fees was Rs.99,310/-. Respondent deposited the said amount before the High Court but after delivery of the impugned judgment the said amount has been returned to it.;