M.H.S. Ansari, J. - (1.) The petitioner is a company carrying on business of manufacturing cooling tower components and accessories. The petitioner states that it imports pine -wood. It has its factory within the area of Alipore Sadar Regulated Market Committee.
(2.) According to the petitioner the pine -wood is purchased by the petitioner's firm from timber importers at Gandhidham, State of Gujarat and/or at the place outside the said market area and brought from time to time at its factory premises for manufacturing of cooling tower components and accessories.
(3.) In the instant writ application, petitioner has questioned the memo being No. 01(8)1/ASRMC/98 dated October 14, 1988 issued by the Secretary, Alipore Sadar Regulated Market Committee, the respondent No. 4, asking the petitioner's firm to submit return on fortnight basis for calculation of market levy payable to the Regulated Market Committee for conducting business of manufacturing of cooling tower components and accessories from imported pine -wood.;