JUDGMENT :

DR. D.P.CHOUDHURY, J.

1. These writ petitions have been filed challenging the inaction of the opposite parties in collecting the market fee on the finished goods and the notification dated 21.11.1994 issued by the Government of Orissa, Cooperation Department on the ground that it contravenes the provisions of the Orissa Agricultural Produce Markets Act, 1956 (hereinafter called as the “Act, 1956”).

2. Since the above three writ petitions have got common question of law, they are being taken up together for disposal by this common judgment.

FACTS

3. The adumbrated facts of the petitioners are that the petitioner in OJC No.12958 of 1996 is an industrial unit carries on its business of manufacturing Atta, Maida, Suji etc. after purchasing wheat from different sources, i.e., from outside market, Food Corporation of India and from local market also. The petitioner in OJC No.13550 of 1998 is also an industrial unit carries on its business of manufacturing Chura (flattened rice) and Atta, Maida and Suji. The petitioner in W.P.(C) No.3873 of 2003 is an association of Millers and Traders and it carries on business of milling the agricultural market produces within the Jatni Regulated Market Committee area and challenges the notification dated 04.02.2003 issued by the Government of Orissa in Cooperation Department notifying Mung Dal, Biri Dal, Buta Dal and Harad Dal as agricultural produces.

4. Under the provisions of the Act, 1956 and the Rules made there under, there is fixed guidelines for declaring the market area and procedure to deal with the agricultural produces which would solely on the benefit of the agriculturists and also the procedure for collection of the market fee on the agricultural produces.

5. Be it stated that Section 11 of the Act, 1956 defines the procedure for levy of market fee on the agricultural produce and its rate. The petitioners’ units, being industrial units, carrying on business in manufacturing of Atta, Maida and Suji and in course of its business, purchases Wheat from the local market as well as from the Food Corporation of India and outside market for use/processing of the same in the unit and is not for any other purpose of export or buying and selling as such in the market area.

6. It is further averred that the impugned notification from the opposite party no.2 with annexures has been received by the petitioners wherein Suji, Atta and Maida are included under the heading “Cereal” to the Schedule of the Act. The opposite party no.1 published the impugned notification in the Official Gazette and after expiry of the objection period, communicated the said notification to opposite party no.2, which was only communicated to the petitioners on 4.11.1996. Orissa Agricultural Produce Markets Rules, 1958 (hereinafter called as “the Rules, 1958”) depicts that the fees shall be levied on agricultural produces brought from the outside market area into market for use by any industrial concern situated within the market area or for export subject to condition that a declaration in respect of the produce has been made and certified in Form-IV. But the petitioners claim that their units cannot be levied with market fee. The Schedule of the Act, 1956 and Rules made there under defines “Wheat” as the agricultural produce under the heading “Cereals” and Wheat products are not Cereal in the amendment of the Act for which Atta, Maida and Suji are not agricultural produce and cultivators are no way connected with the transaction of said items in a Market area. On the other hand, opposite party no.2 in connivance with opposite party no.1, contravening Section 3 and Section 4(7) of the Act, 1956 made the impugned notification dated 21.11.1994 vide Annexure-1. The claim that such notification is illegal and improper due to non-compliance of the mandatory provision to bring the same to the textbooks. So, the petitioners challenge such notification on the ground that Sujit, Ata and Maida, being not finished products of the