IMPORTANT POINT
Prawn is included in the definition of fish as given in the Maritime Zones of India Act and has all the essential attributes of an animal, it is, therefore, is a livestock within the meaning of A.P. (Agricultural Produce and Livestock) Markets Act, to justify levy of market fee.

JUDGMENT

G.P. Mathur, J.-The controversy raised in all these appeals is similar and, therefore, they are being disposed of by a common judgment. We will state the facts of Civil Appeal No. 13217 of 1997. The appellant is a public limited company within the meaning of the Companies Act, 1956 having its registered office at Calcutta. It is engaged in the business of processing and exporting of marine products and for that purpose it has established a branch office at Kakinada in the State of Andhra Pradesh, from where it carries on the business activities in respect of prawns. The appellant purchases dead prawns from various locations like Bhimili, Vizag, Vakapadu, Bhimavaram, Kakinada, Narsapur, Kodur, Nagayalanka, Machilipatnam, Repalla, Amalapuram in the State of Andhra Pradesh and after getting them processed, exports the same to various countries. The appellant had obtained licenses from the respondents under the Andhra Pradesh (Agricultural Produce & Livestock) Markets Act, 1966 (hereinafter referred to as the Act ) for carrying on its business activity in the aforesaid places. A demand notice dated 26th September, 1995 was served upon the appellant demanding payment of market fee wherein it was mentioned that if the market fee was not paid, interest at the rate of 12 per cent annum shall be charged, apart from prosecution being launched for violation of Sections 12(1) and 12(a) and (3) of the Act, which entails punishment upto one year R.I. and a fine of Rs. 5,000/-. The appellant challenged the notice demanding market fee by filing writ petition in the Andhra Pradesh High Court which dismissed the same by the order dated 18.2.1997 relying upon an earlier detailed judgment dated 17.4.1996 of a Division Bench of the same Court given in a batch of writ petitions and writ appeals.

2. Shri S. Ganesh, learned senior counsel for the appellant, has submitted that the activities carried on by the appellant were not covered by the provisions of the Act inasmuch as dead and dried prawns purchased by the appellant could not be considered to be livestock within the meaning of Section 2(v) of the Act. The word livestock meant and implied the continued existence of life and that once life ceased, the thing could no longer be considered to be livestock and consequently could not, in law, be notified as livestock under Section 2(v) of the Act. At any rate, the Government could declare animals alone as livestock for the purpose of the Act and as live or dead or dried prawns were not animals within the meaning of Section 2(v) of the Act, it is urged, they could not be notified as livestock under the aforesaid provision. Learned counsel has submitted that the inclusion of prawns in the Schedule to the Act as livestock was illegal and ultra vires and, therefore, no market fee could be demanded from the appellant.

3. In order to examine the contention raised by learned counsel for the appellant, it is necessary to refer to the relevant provisions of the Andhra Pradesh (Agricultural Produce & Livestock) Markets Act, 1966 and the notification issued thereunder. As the Preamble shows, the Act has been enacted to consolidate and amend the law relating to the regulation of purchase and sale of agricultural produce, livestock and products of livestock and the establishment of markets in connection therewith. Section 2 of the Act gives the definitions and sub-sections (v), (ix), (x) and (xv) thereof read as under:

(v) Livestock means cows, buffaloes, bullocks, bulls, goats and sheep, and includes poultry, fish and such other animals as may be declared by the Government by notification to be livestock for the purposes of this Act;

(ix) notification means a notification published in the Andhra Pradesh Gazette, and the word notified shall be construed accordingly;

(x) notified agricultural produce, livestock or products of livestock means agricultural produce, livestock or products of