Hon’ble Sabhajeet Yadav, J.—By this petition, petitioner has challenged the impugned order dated 9.10.2007 passed by respondent No. 3 and consequential recovery notice dated 10.10.2007 issued by respondent No. 2 making a demand of market fee and development cess from the petitioner under U.P. Krishi Utpadan Mandi Adhiniyam, 1964 (hereinafter referred to as ‘the Act’).

2. The relief sought in the writ petition rests on the assertion that the petitioner is a Company incorporated under the Companies Act in the name and style of M/s KRBL Limited. It is world’s largest Basmati rice exporting unit. Petitioner has its various branches in the State of U.P., Punjab, Haryana, Delhi and Rajasthan in the name of M/s KRBL Limited. It has its head office at Delhi and its processing unit and godown is at Alipur which is also situated in Delhi. The petitioner Company has established milling plant at Ghaziabad in U.P. which was operating since the year 2002-2003. The petitioner and all its branches are registered under their respective Sales Tax Act and under Central Sales Tax Act wherein they are being duly assessed. All the branches are also registered and being assessed under their respec