S.P.BHARUCHA, M.M.PUNCHHI
AGRICULTURAL PRODUCE MARKET COMMITTEE – Appellant
Versus
PRABHAT ZARDA FACTORY – Respondent
( 1 ). This appeal arises from the judgment and order of the Patna High court allowing Civil Writ Case No. 4432 of 1978, quashing a demand of the appellant for recovery of market fee under the Bihar Agricultural Produce Markets Act.
( 2 ). The respondent-firm was served with notice dated 29/07/1978 by the appellant-market committee to pay market fee on the sale of Zarda produce by the respondent-firm on the basis that it was included in a scheduled item under the Act by the description 'tobacco'. Since the respondent-firm refuted the liability to pay market fee mainly on the ground that Zarda was a different commodity though manufactured out of tobacco, it resisted the notice. Since the payment of market fee was insisted upon and threatening notices were issued to the respondent-firm, a writ petition was moved in the High court which resulted in acceptance as aforesaid.
( 3 ). When the notice aforeeferred to was issued, the expression 'agricultural produce' as defined in Section 2 (l) (a) was as follows :
' "agricultural produce' includes all produce, whether processed or non-processed of agriculture, horticulture, animal husbandry, and forest specified in the Schedule. " Later the
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