SAMAPTI CHATTERJEE, J.

1. The issues to be determined in the present writ petition are :-

(i) Whether fee can be levied for the goods manufactured by the petitioners which is neither agricultural product nor is sold and marketed through the market point specified under the West Bengal "agricultural produce" Marketing (Regulation) Act, 1972 (hereinafter referred to as said Act) ?

(ii) Whether notices dated 9th August, 2006 and 5th April, 2007 are dehors the provision of the West Bengal "agricultural produce" Marketing (Regulation ) Act and are thereby null and void ?

(iii) Whether both impugned notices, imposing market fee on Plywood and Veneer are beyond the scope of the said Act of 1972 ?

(iv) Whether two products manufactured by the petitioners are products of agriculture, horticulture, sericulture, pisciculture, forestry or animal husbandry or any other produces specified to the schedule and therefore levy of fee on Plywood and Veneer is justified or not ?

Fact of The Case

2. The case of the petitioner in a nutshell is as follows :-

The petitioner no.1 is a company incorporated under Companies Act, 1956. The petitioner no.2 is a shareholder and director of the petitioner no.1.