APARESH KUMAR SINGH, J. - (1.) Heard learned counsel for the petitioner and Respo Agriculture Produce Market Committee, Dhanbad.
(2.) Petitioner is aggrieved by the demand notice bearing no. 2/2014 -15/ Dhanbad dated 7th July, 2014 whereunder market fee along with penalty for the period 1st April, 2012 to 31st March, 2013 totaling Rs. 81,29,749=00 has been levied to be paid before 15th July, 2015 and if the petitioner fails to do so, the amount would be recovered as a public demand.
(3.) Counsel for the petitioner has taken certain grounds of law to assail the impugned demand such as (i) no order of assessment has been passed in terms of Section 27 of the Bihar Agriculture Produce Market Act, 1960 to enable the petitioner to prefer an appeal before appellate authority as per Section 27B; (ii) that no compliance of Section 27A sub -section 5 has been made by issuing notice if the petitioner has failed to submit its return and (iii) petitioner has subsisting license under the respondent committee till the year 2014 -15. ;