Brishketu Saran Sinha, J.

The prayer in this writ application under Articles 226 and 227 of the Constitution is to quash Annexures 1' and 2' appended to it. Annexure 1' is an order of the Assessment Sub Committee dated 26th July, 1983, and Annexure 2' is the consequential demand notice dated 28th July, 1983, for payment.

2. Messrs Chhabirani Agro Industrial Enterprises Limited is a public limited company and manufactures Vanaspati and has its factory at Durgawati in the district of Rohtas. The head office is at Calcutta, Durgawati, where the petitioner's factory is situated, is included within the local limits of the Agricultural Produce Market Committee, Mohania, district Rohtas (respondent no. 1). The Vanaspati manufactured by the company is sold either at Durgawati within the market area of respondent no. 1 or is sold through its commission agents located at various places, both in the State of Bihar as well as outside the State. The sales effected through the commission agents are known as 'consignment sales. In cases of consignment sales the company despatches Vanaspati to its commission agents who sell the same at their places of business and remit the sale proceeds a