Judgment

Srinivasan, J.-Leave granted.

2. The first respondent, a dealer under the Punjab Agricultural Pro­duce Market Act, 1961 (hereinafter referred to as ‘the Act’) purchased paddy from areas outside the jurisdiction of the Market Committee, Karnal between 8.12.96 and 1.1.97 amounting to Rs. 5,94,630.35 for processing. It submitted a return in Form M under Rule 31 of the Punjab Agricultural Produce Markets (General) Rules, 1962 (hereinafter referred to as ‘the Rules’) on 17.3.97 setting out the details of the purchases. Column in the form provides for stating whether fee was leviable and if not, why. In the return filed by the first respondent as aforesaid in Form M the said column was left blank. The Market Committee, Karnal issued Memo No. 241 dated 18.3.97 to the first respondent, pointing out the delay in filing the report and informing it that a fee of Rs. 11,892.60 was payable on the purchase and the same may be deposited within a week and in case of default action will be taken. On 27.3.97, another memo was issued along with a certified copy of rule 30(5) of the Rules, pointing out that the first respond­ent had not given necessary information and declaration in time and as