The levy of cess and collection of the same must be in accordance with the provisions of the Act and the Rules, and the cess must be utilized for the purpose for which it was levied.

All these three Civil Rules raise the same questions of law and fact and as such they are taken up together for hearing and disposal. I have heard Mr. NM Lahiri, learned counsel for the petitioners in all the cases and Mr. SA Laskar, learned counsel for the respondents.

Civil Rule No.2925 of 1993 challenges the legality and the validity of the realisation of cess by the Marketing Inspector of Srirampur Checkgate in violation of the provisions of Assam Agricultural Produce Act, 1972 and the Rules therein (hereinafter called the Act and Rules).

Civil Rule No.3071 of 1993 challenges the notices issued by the Gauripur Market Committee, Gauripur informing the petitioners that the said Committee is going to collect cess on notified agricultural commodities and illegal and arbitrary realisation of cess by the Marketing Inspector, Dhubri Checkgate and Assistant Secretary, Chagoli Checkgate in violation of the provisions of the Act and the Rules. Civil RuleNo.3096 of 1993 challenges the illegal and arbitrary realisation of cess by the Marketing Inspector, Srirampur Checkgate in violation of the provisions of the Act and Rules.

Other prayers made in Civil Rule No.2925 of 1993 are for a direction to the respondent to desist from realising illegal cess from the agricultural produce including rice coming from outside the State of Assam at the Srirampur Checkgate and with a further prayer to direct to refund illegally realised cess to the extent of Rs.23,886/- with interest thereon.

In Civil RuleNo.3071 of 1993 the prayer is for issue a Mandamus directing the respondents from realising illegal cess from the agricultural produce including rice, wheat, mustard seeds, chillies coming from outside State of Assam at the Dhubri Checkgate and Baxirhat Checkgate and further directing them to cancell and/or forebear from giving effect to the impunged order dated 1.10.93 (Annexure V to the writ application) issued by the Secretary to the Gauripur Market Committee, Gauripur to all the petitioners and to refund the alleged illegally realised cess.

In Civil Rule No.3096 of 1993 the prayer is the same as in Civil Rule No.2925 of 1993. The only difference being that there is no prayer for refund of cess already realised.

2. The brief facts are as follows : The petitioners purchase different agricultural produce outside the State of Assam and bring them to the State of Assam for the purpose of sale. That the State Govt enacted a law namely, Assam Agricultural Produce Market Act, 1972 to provide for better regulation of buying and selling of agricultural produce in the State of Assam and establishment of markets of regulated produce in the State of Assam and establishment of regulated markets for agricultural produces.

The Statement of Objects and Reasons of the Act are as follows as published in the Assam Gazzette dated 21st July, 1972 at page 726 :

“The object of a market is to facilitate the marketing activities by providing fair opportunities both to the buyers and sellers to strike bargain and to complete transaction. The promotion of this object should therefore be the duty of the traders as well as of the agriculturist. Where one is unable for one reason or the other to discharge his reponsibilities and the other anxious to exploit his rival's ignorance and helplessness it is the avowed duty of the State to intervene and control unfair, business and facilitate the fair one. The State can effectively intervene by regulation of market practices under which those using the markets are required to behave and perform their function, and under which one duly elected legal body (authority) is created to ensure that those prescribed rules of behaviour are strictly observed.

In fact, sale or agricultural produce involves a number of functions such as assembling, storing, grading, standardising, transporting and financing the producer and negotiating the sale. The individual producer does not have the specialised knowledge and adequate resources to perform all these fu

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