JUDGEMENT
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(1.) These three appeals involve a question as to whether the levy of
market fee on Zafrani Zarda in terms of the provisions of Bihar
Agricultural Produce Market Act, 1960 (for short the Act) is valid which
arise out of a common order dated 7th October, 2002 passed by the High
Court of Patna in three writ petitions filed by the appellants.
(2.) Writ petitioners are manufacturers of Zafrani Zarda. It is
indisputably a manufactured form of tobacco.
The question as to whether Zafrani Zarda is manufactured item of
tobacco or not came up for consideration before this Court in
Agricultural Produce Market Committee and others v. M/s. Prabhat
Zarda Factory and another, [1994 Supp (2) SCC 514]. This Court
noticed that the definition of 'agricultural produce' has undergone a
change so as to include the 'manufactured goods' therefrom by way of
amendment on 30th April, 1982. This Court noticed that the judgment of
the High Court did not take into consideration the changed definition of
'agricultural produce' with effect from 30th April, 1982 but upheld the
judgment of the High Court in respect of levy of market fee prior thereto.
(3.) Indisputably again with effect from 30th April, 1982 Zafrani Zarda
was inserted in the Schedule appended to the said Act, by reason of a
Notification dated 31st July, 1991, issued by the State of Bihar which
reads thus:-.
"No. 6/Misc. 13/91 - 6386 .... Governor of
Bihar in exercise of its powers conferred under
Section 39 of Bihar Agricultural Produce
Marketing Act, 1980 (Bihar Act 16 of 1960)
makes the following amendment in the
Schedule of the abovementioned Act :-
AMENDMENT
In the said list -Heading 11 - following heads
should be added or included after head 1 under
Narcotic - Tobacco.
2. Zarda
3. Zafrani Zarda etc.
The effect of this amendment shall be
considered to be in force from the date of
implementation of Bihar Agricultural Produce
Marketing Act, 1960.
By order of Governor of Bihar
Nagendra Tiwari
Joint Secretary to Govt.";
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