- (1.) THE appellant is engaged in manufacturing of cooling towers, commonly used in various industrial sectors. For the purpose of manufacturing cooling towers the appellant uses imported pine wood being one of the main ingredients of the cooling tower. Appellant imported pine wood through a Gujarat Importer. On the perusal of the sale documents it appears that the entire sale took place at Gujarat outside state of West Bengal. The appellant after bringing the pine wood logs from gujarat manufactures cooling towers in its factory situated at Dhakuria, within the jurisdiction of Alipore Sadar Regulated Market Committee. The appellant applied for a licence before the said Market Committee. The Market committee also granted them licence to deal with such agricultural produce. Xerox copy of the relevant licence would appear from page 26 - 27 of the paper book.
(2.) IN 1998 the Market Committee asked the appellant to submit return for the purpose of calculation of levy payable on the agricultural produce. The Market Committee was also not sure whether the appellant would be obliged to pay levy on the finished products or on the pine wood logs which are brought from Gujarat. Appellant refused to submit return as according to them the Market Committee was not entitled to ask for such return. Since the Market Committee was insisting upon return to be submitted the appellant filed a writ petition before this Court being W. P No. 1076 (W)/ 1999, inter alia, praying for the following reliefs: "a) An order or orders and/or direction or directions declaring that 'cooling tower components and accessories' which are being manufactured by the petitioners' firm from imported pine wood do not fall within the meaning of'agricultural produce' as defined under section 2 (1) (a) of the said Act, 1972; b) A writ and/or order or orders and/or directions in the nature of mandamus directing the respondents and each of them to forbear from collecting levy fees on 'cooling tower components and accessories' which are being manufactured by the petitioners' firm from imported 'pine wood' in purview of the provision of the said Act, 1972; c) A writ and/or order or orders and/or directions in the nature of mandamus directing the respondents and each of them to forbear from giving effect to and/or further effect to and/or cancel, rescind, recall, set aside the impugned notice dated October 14, 1998 issued by the Secretary, alipore Sadar Regulated Market Committee, the respondent No. 4 being annexure 'c' to the writ application or any subsequent action in relation thereto; d) A writ and/or order or orders and/or directions in the nature of mandamus directing the respondents and each of them to forbear from collecting levy fees on pine round logs which are being purchased by the petitioners' firm from the timber importers at any place outside the area of the said Market Committee and brought at its factory premises for manufacture of 'cooling tower components and accessories'. "
(3.) ON perusal of the said prayers it appears that the appellant approached the learned Single Judge on two fold grounds: i) The finished products being the cooling tower components and accessories did not fall within the meaning of agricultural produce and as such the Market Committee had no business to collect levy or to ask for return, ii) The Market Committee was also not entitled to collect levy on pine wood logs which were admittedly purchased by the appellant from the timber importers outside the State and brought within the factory premises for manufacture of cooling towers. ;