Ananda Sen, J. - (1.) The appellant, aggrieved by the order dated 28.6.2016 passed in W.P.(C) No.3949 of 2014, has preferred this letters patent appeal.
(2.) The writ petitioner was served with a demand notice bearing no.2/2014-15 Dhanbad dated 7.7.2014, whereby market fee along with penalty for the period 1.4.2012 to 31.3.2013 amounting to Rs.81,29,749/- was demanded. The petitioner challenged the said order on the ground that there is no order of assessment in terms of Section 27 of the Bihar Agriculture Produce Market Act, 1960. So the petitioner is deprived of filing an appeal before the authority in terms of Section 27B of the Act. It was also contended that there was no compliance of sub-section (5) of Section 27A of the Act. Further it was contended that writ petitioner possessed license, issued by the Agriculture Produce Market Committee till 2014-15. It was also submitted that the petitioner was not entitled to pay any amount as market fee as he performed job contract which was awarded to him. As per the petitioner, nature of job undertaken by the petitioner does not warrant levy of market fee.
(3.) Before the Writ Court, the counsel for the Agriculture Produce Market Committee submitted that demand is always preceded by an assessment order and the assessment order exists and if the same has not been served on the petitioner, the same would be served upon the petitioner within two weeks. The writ petition was disposed of without entering into the merit of the case as there was an Appellate Forum to challenge the assessment order and liberty was given to the petitioner to approach Appellate Forum.;