A.L.BAHRI, N.K.KAPOOR
Guno Majra Co-operative Agriculture Service Society Ltd. – Appellant
Versus
State Of Punjab – Respondent
A.L.Bahri and N.K.Kapoor JJ.
1. Short question for consideration of this writ petition is as to whether the petitioner which is Agriculture Service Society sells fertilizers to its members on price of distribute the same to them. If the answer is in affirmative, obviously, the petitioner Society is required to get registration under the Fertiliser (Control) Order, 1985 , Clause 7. If the answer is otherwise, no such registration is required. Rule 7 of the Fertiliser (Control) Order, 1985 reads as under:-
"7. Dealers to be registered- No person, including a manufacturer, a pool handling agency, a wholesale dealer, a retail dealer and an Industrial dealer shall offer for sale or carry on the business of selling fertilizers at any place except under and in accordance with the terms and conditions of a certificate of registration granted to him under Clause 9. Provided that a State Government may, by notification in the Official Gazette, except from the provisions of this clause any person selling fertilisers to farmers in such areas and subject to such conditions as may be specified in that notification."
2. A perusal of the aforesaid provision would show that it is a sale of
The Joint Commercial Tax Officer V/s. Young Men s Indian Association
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