JUDGMENT :

M.M. SUNDRESH, J.

1. The present appeal has been filed against the order of the Division Bench of the High Court finding the appellants guilty of willful disobedience of the order passed in Writ Petition (Civil) No. 5491 of 2001 etc. dated 12.09.2008 in respect to the levy made while upholding Section 21 of the Assam Agricultural Produce Market Act, 1972.

2. Pending the appeal, the first appellant died on 27.02.2017. Taking note of the aforesaid fact, the proceedings as against him were declared as abated by the order of this court dated 07.10.2021.

3. We have heard the arguments of the counsels at the Bar and perused the documents filed along with the written arguments.

FACTS:

4. While leapfrogging unnecessary facts, a brief sketch is furnished hereunder:

a) On 03.09.1974, the Assam Agricultural Produce Market Act, 1972 came into the statute book. Section 21 of the Act conferred power on the marketing committees or the Assam State Agricultural Marketing Board (hereinafter referred to as “the Board”) to levy cess on the agricultural produce bought or sold in the notified market area, at the prescribed rate. Explanation-I appended to the said provision brought in a deeming fict