V.K. Singhal, J. - (1.) Heard the learned counsel. In the present writ petition, the Secretary, Krishi Upaj Mandi Samiti, Sri Ganganagar, has challenged the order of the Prescribed Authority under the Rajasthan Shops and Commercial Establishments Act, 1958 in which the application of Shri Ram Kumar s/o Nibaji was accepted on 2.7.84. The objection of the learned counsel for the petitioner is that in accordance with the provisions of Section 28-A of the Rajasthan Shops and Commercial Establishments Act, 1958, the prescribed authority has no power because the petitioner is a local authority as defined under Section 2(43) of the Rajasthan General Clauses Act. The said section reads as under: "2(43) "Local Authority" shall mean a Municipal Board, Committee, Corporation, or Council, a District Board, a Zila Parishad, a Panchayat Samiti, a Panchayat or other authority legally entitled to or entrusted by the Government with the control or management of a Municipal or local fund."
(2.) The matter as to whether the Krishi Upaj Mandi Samiti is a local authority or not has been considered by this Court. In the case of Krishi Upaj Mandi Samiti, Bhinmal v. The State of Rajasthan (Writ Petition No. 688/78 decided on 14th August, 1980) , in which after considering the Judgment of their Lordships of the Supreme Court it was held that the Krishi Upaj Mandi Samiti is a local authority and the provisions of the Rajasthan Land and Building Tax Act are not applicable to it.
(3.) The submission of Mr. Parihar that the exemption which has been granted under Section 3 of the Rajasthan Shops and Commercial Establishment Act, 1 and 3 applies to the offices run by the Krishi Upaj Mandi Samiti and according to him the exemption will not be applicable to a place where any commercial activities are carried out. He has drawn my attention to the definition under Section 2(7) of the Act.;