( 1 ) THE core question involved for consideration on and determination in the present writ petition is whether the absorbent cotton, popularly known as surgical cotton comes within the orbit of the expression agricultural produce as defined in Section 2 (a) of the U. P. Krishi Utpadan Mandi adhinlyam, 1964 (hereinafter referred to as the Act) and market fee is leviable thereon under section 17 (iii) (b) of the Act treating it to be cotton (ginned and unginned) as mentioned at SI. No. 3 of item (iv) Fibres. Detailed in the Schedule appended to the Act.

( 2 ) THE above controversy has come up before this Court in the backdrop of the following facts : the petitioner No. 1-M/s. Indian Surgical Works. Garh Road, Tilakwa. district Ghaziabad, through its partner-petitioner No. 2. is engaged in the wholesale and retail sale of absorbent cotton wool (I. P.) (for short absorbent cotton ). The respondent Nos, 2 and 3 (compendiously referred to as mandi Samiti) required the petitioners to obtain a licence so that Mandi Samiti of the area may regulate the sale and purchase of the absorbent cotton. It also served a notice dated 31. 8. 1998 (Annexure-3 to the writ petition) on the