ADARSH KUMAR GOEL,J. - (1.) THIS petition seeks quashing of order of assessment dated 17.01.1989, Annexure P-9, as affirmed in appeal by order dated 30.07.1993, Annexure P-13.
(2.) CASE of the petitioner is that it was a licencee under the provisions of Punjab Agricultural Produce Markets Act, 1961 (for short, "the Act"). Its business premises are situated outside the principal market yard and sub market yard. It was denying liability to pay market fee on the ground that no sale or purchase was conducted in the principal market yard or sub market yard and filed C.W.P. No. 2750 of 1989 in this Court. The issue was decided by Full Bench of this Court in M/s Subhash Chander Kamlesh Kumar v. State of Punjab and others, 1990(2) RRR 227 : AIR 1990 Punjab and Haryana 259, rejecting the plea of the assessee. The writ petition of the petitioner was disposed of in terms of the judgment passed in the case of M/s Subhash Chander (supra). The petitioner received notice dated 14.05.1986, Annexure P-1 for producing its accounts. After examining the accounts, a sum of Rs. 34,022.22 was assessed as market fee payable by the petitioner, in addition to composition fee of Rs. 3,400/-. The said amounts were paid by the petitioner on 08.07.1986 vide Annexure P-2 and P-3. Thereafter, the firm was dissolved. However, subsequently, impugned assessment orders were passed for the assessment year 1983-84, 1984-85 and 1985-86. The petitioner challenges the same on the ground that the matter stood finalized and as amount of market fee due, as assessed, had already been paid, no fresh assessment orders could be passed. The Appellate Authority, however, did not accept this plea.
(3.) LEARNED counsel for the petitioner submits that the assessment order was not justified, having regard to the fact that the petitioner had already paid the amount assessed and the composition fee, after which nothing survived.;