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2023 Supreme(Cal) 555

IN THE HIGH COURT AT CALCUTTA CIRCUIT BENCH JALPAIGURI
BIBEK CHAUDHURI, J.
Partha Pratim Chakraborty – Petitioner
Versus
The State of West Bengal and Others – Respondents
W.P. (A) No. 518 of 2022
Decided On : 10-02-2023

Advocates:
Advocate Appeared:
For the Petitioners: Amales Ray, Deborshi Dhar.
For the Respondents: Hirak Barman, Bedashruti Bose, Subir Kumar Saha, Bikramaditya Ghosh.

Headnote:

West Bengal Agricultural Produce Marketing (Regulation) Act, 1972 – Section 3, 17 – Forest – Reservation and protection - Whether members of Association after purchasing forest produce through e-auction conducted by West Bengal Forest Development Corporation Limited in respect of reserved or protected forest depots are under obligation to pay fees under Act, 1972 while transporting forest produce/timbers from forest depots to their saw mills, retail outlets, place of business etc – Held, Therefore, under forest Act, if any person wants to purchase timber or other forest produce from forest land, the State Government is empowered to levy tax or duty upon such purchaser – Section 17 of West Bengal Agricultural Produce Marketing (Regulation) Act, 1972, on other hand, starts with non-obstante clause, meaning thereby that in spite of existence of any other law relating to taxation, market committee is empowered to levy tax in respect of agricultural produce purchased or sold in market area – It is not denied that forest produce was purchased from area notified as market area vide notifications, 1st When forest produce were purchased from area covered in above notifications, purchaser are under obligation to levy fees to market committee – Writ petition dismissed.

JUDGMENT :

BIBEK CHAUDHURI, J.

1. The Secretary of the Timber Merchants Association, Siliguri has filed the instant writ petition to adjudicate the issue as to whether the members of the Association after purchasing forest produce through e-auction conducted by the West Bengal Forest Development Corporation Limited in respect of reserved or protected forest depots are under obligation to pay fees under the West Bengal Agricultural Produce Marketing (Regulation) Act, 1972 while transporting the forest produce/timbers from the forest depots to their saw mills, retail outlets, place of business etc.

2. Suffice to mention here that the members of the Timber Merchants Association purchased timbers through e-auction conducted by the West Bengal Forest Development Corporation Limited. At the time of purchase, they required to pay the cost of the timber and applicable taxes and fees to the WBFDCM. While transporting such timbers to their respective saw mills or places of business, the respondent authorities are claiming fees under the West Bengal Agricultural Produce Marketing (Regulation) Act, 1972.

3. It is contended on behalf of the petitioner that such collection of levy of market fees on timbers is impermissible in the eye of law and contrary to Section 17 of the 1972 Act. Therefore, the petitioner has prayed for issuance of the writ of mandamus directing the respondent and each of them to forbear from collecting levy of market fees on timbers which are purchased by the members of the association in e-auction held by the WBFDCL along with consequential reliefs.

4. The learned Advocates for the petitioner and the respondents have made their respective submissions to the tune of the petition.

5. Since the respondents are not called upon to file any affidavit-in-opposition, entire allegations made out in the instant writ petition is deemed to have denied by them.

6. Section 3 of the West Bengal Agricultural Produce Marketing (Regulation) Act, 1972 speaks about declaration of market area. The Section runs thus:

3. Declaration of market area:

(1) Notwithstanding anything to the contrary contained in any other law for the time being in force, the State Government may, by notification, declare any area as a market area within which purchase and sale of such agricultural produce as may be specified in the notification, shall be regulated.

(2) [* * * *]

(3) [* * * *]

(4) The State Government may, by notification, declare that a market area declared as such under sub-section (1) shall cease to be a market area with effect from such date as may be specified in the notification. When a market area thus ceases to be a market area any market established, declared or notified in such market area shall cease to be a market and the market committee constituted for the said market area shall stand dissolved with the following consequences:

(a) the members of the market committee shall be deemed to have vacated their offices.

(b) the unexpended balance of the Market Committee Fund and other properties and liabilities shall vest in the State Government free from all encumbrances and in such manner as may be prescribed:

Provided that the liability of the State Government shall be limited to the extent of the unexpended balance of the Market Committee Fund and the value of the property vesting in the State Government as may be determined in the manner prescribed.

Section 2 (g) defines Market as hereunder:

(g) “market” means a market established or declared as such under this Act for a market area and includes [a principal market yard (a sub-market yard, a private market yard and consumers’ or farmers’ market i.e. Krishak Bazar or Brihat Krishak Bazar etc.)] if any:

Section 2(h) defines market area in the following language:

(h) “market area” means any area declared to be a market area under section 3.

It is submitted by Mr. Ray, learned Advocate for the petitioner that Section 17 empowers the market committee to levy fees. Sub-section (1) of Section 17 says:

Notwithstandi

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