JUDGMENT

D. A. DESAI, J. : —Whether the whole includes the parts is the core question. Whether legume, whole grain, when notified as a specified agricultural produce within the meaning of the expression in S. 2(t) of the U. P. Krishi Utpadan Mandi, Adhiniyam, 1964 (Act for short) would also comprehend its split folds or parts, commercially called dal so as to enable Mandi Samiti (Market Committee for convenience of reference) to levy market fee under S. 17 of the Act on the transaction of sale of dal of legumes specified in the schedule to the Act, is the narrow question that falls to be determined in this group of appeals.

2. Appellant Market Committee levied market fee on the transaction of sale of dal of various legumes by the respondents, asserting that they were specified agricultural produce and the transactions of sale in respect of them by the respondents in the Market Area would be exigible to the levy of market fee. The respondents contended that they were manufacturing in their factory dal from various legumes and therefore, not only they were not producers of agricultural commodity but in view of the description of legumes set out in the Schedule, the dal of such legumes