R.K. Agrawal, J. - (1.) In both the writ petitions, the petitioners have challenged the levy and demand of market fee on bamboos sold by the petitioners as also the direction to take out licence under the provisions of Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964, hereinafter referred to as the Adhiniyam.
(2.) Briefly stated the facts giving rise to both the writ petitions are as follows: The petitioners are carrying on the business in the purchase and sale of bamboos. They are registered as dealer under the provisions of U.P. Trade Tax Act with the Trade Tax Department. They purchase bamboos mostly from the places outside the State of U.P. They sell it within the State of U.P. as also to places outside the State of U.P. On 11th April, 1978, the Government of U.P. issued a notification under Section 8(i)(a) of the Adhiniyam declaring that with effect from 1st May, 1978 agricultural produce mentioned in the Schedule shall be included in the list of specified agricultural produce of market areas. In the said Schedule under the heading "Forest Products", item No. 2 mentions "wood". According to the petitioners, even though wood has been specified under the heading "Forest Products" in the Schedule, since 1978 the petitioners were never required by the authorities to apply or obtain licence under the Adhiniyam for the purposes of carrying on business of bamboos nor they were required to pay any market fee on the transactions of sale and purchase of bamboos within the respective market areas. It is the case of the petitioners that throughout the State of U.P. bamboo has never been treated as an agricultural produce since the enforcement of the Adhiniyam According to the petitioners, for the first time on 10th December, 2001, the Director, Rajya Krishi Utpadan Mandi Parishad, Uttar Pradesh, Lucknow, sent a general order to all the Regional Deputy Directors (Administration), Krishi Utpadan Mandi Samiti in the State informing them that in view of the decision by this Court in the case of Atma Ram Ratan Lal and Ors. v. State of U.P. and Ors., 1979 Allahabad Law Journal 126 bamboos are covered under the definition of word "wood" and, therefore, market fee is leviable on it. The Deputy Directors(Administration) as also the Secretary, Krishi Utpadan Samiti issued consequential directions for realisation of market fee on the sale of bamboos from the petitioners and for taking out the licences.
(3.) We have heard Sri Vinod Sinha, learned counsel for the petitioners and Sri B.D. Mandhyan, learned Senior Counsel on behalf of the respondents.;