- (1.) This writ petition challenges orders dated 30.12.2005 and 31.7.2006, Annexures P.8 and P.9.
(2.) Case of the petitioner is that it is running Rice and General Mills at Dhuri and is purchasing paddy within the district and outside the State of Punjab. The petitioner purchased paddy from outside the State of Punjab and submitted that no market fee was payable thereon in Punjab as per the statutory provisions applicable. The Market Committee, Dhuri, however, made an assessment vide Annexure P.8 for market fee, rejecting the contention raised by the petitioner, which order has been affirmed in appeal, vide Annexure P.9.
(3.) Learned counsel for the petitioner has relied upon order passed by this Court on 3.8.2006 in CWP No.801 of 2006 (M/s Shiv Foods, Manwala Road, Dhuri v. market Committee, Dhuri and another), wherein, it was observed:- "We find that the authorities have wrongly held purchase of paddy having taken place at Dhuri as neither agreement for sale or purchase took place at Dhuri nor weighment or delivery took place at Dhuri. Learned counsel for the market Committee submitted that since consigner and consignee were different persons, delivery was held to have taken place at Dhuri. We are unable to accept this submission. The documents including the agreement with seller of paddy, which are part of record, clearly show that transaction took place outside the area of Market Committee, Dhuri. Weighment and delivery also took place outside the said area. While holding the findings recorded by the authorities on this aspect to be perverse, we set aside the impugned orders. Learned counsel for the market Committee submits that after purchase of paddy by the petitioner, admittedly, rice was sold by the petitioner and that sale has to be treated to have taken place within the market area and that transaction could be subjected to market fee. Since the market Committee has not so far proceeded on that basis, we do not express any opinion thereon. We make it clear that the market Committee would be at liberty to take further action in the matter, if warranted. The writ petition is disposed of in the manner indicated above.";