- (1.) The intra-court appeals have been preferred by the Howrah Zilla Regulated Market Committee aggrieved by the common interlocutory order dated 20.6.2013 passed in six writ applications, thereby staying levy of the market fee by the Market Committee. Though we have dealt with the same impugned order in other intra-court appeals being M.A.T. 1046 of 2013, M.A.T. 1047 of 2013 and M.A.T. 1048 of 2013 decided on 29.7.2013, where we have set aside the interim order passed by the Single Bench, the present intra-court appeals have also been filed by the Market Committee against the same common order passed by the Single Bench.
(2.) The facts are common in both the appeals. They are being mentioned from M. A. T. 1123 of 2013 arising out of W. P. 20452 (W) of 2012, in which the respondents/writ petitioners have come up with the case that they are holders of the licence from Howragh Zilla Regulated Market Committee as a purchaser of agricultural produce, like flour, sugar, Vanaspati, skimmed milk, edible oil, cashew nut, spice etc. from various suppliers across the State of West Bengal and from various other States for the purpose of manufacturing bakery products, such as, biscuits etc., they are holder of licence under the provisions of the West Bengal Agricultural Marketing (Regulation) Act, 1972 (hereinafter referred to as the "Act") and West Bengal Agricultural Produce Marketing (Regulations) Rules, 1982 (hereinafter referred to as the 'Rules') and the bye-laws made thereunder.
(3.) It is the case set up by the petitioners that they cannot be treated as traders as defined in section 2(1)(t) of the Act. They were required to file fortnightly return by notice dated 23.5.2008. It is submitted that as per section 17(2) of the Act, only licensed trader has to deposit the market fee. Since they are involved in the business of manufacturing, marketing and selling of biscuits and other bakery products, no market fee can be levied from them. They cannot be termed as licensed traders. The order of assessment was passed demanding Rs.50,00,000/- of market fee from the petitioners on 12.9.2011. The market fee has been levied on the basis of purchases made by them. They are not liable to make payment under section 17A of the Act. The order of assessment has been questioned by way of filing the writ applications before the Single Bench. The Single Bench by the impugned order has granted interim stay on the levy of the market fee on the ground that prima facie a person has to both purchase and sell agricultural produce in course of such person's business for such person to be regarded as a trader within the meaning of Section 2(1) (t) of the Act and for the obligation to be fastened on such person under section 17A of the Act.;