JUDGMENT

S.B. SINHA, J.

1. Levy of market fee on Zafrani Zarda in terms of the provisions of the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 (for short, ‘the Act’) is in question in these appeals which arise out of a common judgment and order dated 21st July, 2003.

2. The Act was enacted to provide for the regulation of sale and purchase of agricultural produce and for the establishment, superintendence and control of markets therefor in Uttar Pradesh. 2

3. Before embarking on the question, we may notice some of the relevant provisions of the Act. Section 2(a), 2(d), 6, 8, 17(iii)(b) read as under:

2(a) ‘Agricultural produce’ means such items of produce of agriculture, horticulture, viticulture, apiculture, sericulture, pisciculture, animal husbandry or forest as are specified in the Schedule, and includes admixture of two or more of such items, and also includes any such item in processed form and further includes gur, rab, shakkar, Khandsari and jaggery;

2(a-1) “Board” means the State Agricultural Produce Markets Board constituted under Section 26-A;

2(d) “Central Warehousing Corporation” means the Central Warehousing Corporation established or deemed to be established