The judgment and order dated 29.6.95 passed by the learned Single Judge of this Court in Civil Rule No.2925 of 1993 (1995 (2) GLJ 242) is the subject matter under challenge in this writ appeal.

The present dispute relates to the question and validity of the realisation of cess by the Marketing Inspector of Srirampur Check Gate as per related provisions of law laid down under Assam Agricultural Produce Act 1972 and rules made, therein/hereinafter referred to as Act and Rules.

2. According to the writ petitioner in Civil Rule No.2925 of 1993, the appellant herein, the respondents are to establish market yards, sub yards and to provide various facilities for the purpose of transacting business of sale and purchase of agricultural produce mainly by the growers, but so far Guwahati Sub Division Market Committee is concerned, there is no principal market yard or sub yard and no facility has been provided and the office of the said Market Committee is also situated outside the Sub Division and the cess being realised against services, and as such, the respondents are not entitled to realise the same.

3. Appellant purchased various articles in different States and in those States also there a

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