- (1.) In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner seeks quashing of notice dated 17.5.1993 (Annexure P-1). Further, a direction has been sought to be issued to the respondents not to recover purchase tax on the market fees as well as rural development fund paid by the petitioner/dealer to the Market Committee.
(2.) The petitioner is engaged in the business of rice shelling and as the petitioner had to buy paddy in open auction, it had to pay market fee as well as rural development fund on the purchase of paddy brought from different market yards which was directly payable by the petitioner to the Market Committee. Respondent No.3 framed the assessment of the dealer for the assessment year 1987-88 and had accepted the returns. No tax was levied on the market fees and rural development fund paid by the petitioner to the Market Committee. Respondent No.2, exercising the powers of revisional authority had issued suo moto notice to levy purchase tax on the market fees and rural development fund paid by the petitioner to the Market Committee on the ground that the same was part of turnover. Hence, the present writ petition.
(3.) We have heard learned counsel for the parties.;