A.N. Gupta, J.

1. Since common questions are involved for decision a this bunch of 12 writ petitions, they are being disposed of by one judgment.

2. The petitioners in all these writ petitions are rice millers of Saharanpur in the State of Uttar Pradesh and the sole opposite party is Krishi Utpadan Mandi Samiti, Saharanpur (hereinafter referred to as Mandi Samiti). These rice millers purchase paddy from inside as well as outside the market area of (he Mandi Samiti after paying market fee. Rice is produced by the petitioners out of the paddy so purchased. Sixty per cent of the rice so produced is given by the petitioners to the State Government as levy in accordance with the provisions of U.P. Rice and Paddy (Levy and Regulations of Trade) Order, 1985 and the remaining 40% retained by them called the released share is sold by the petitioners in the open market. In accordance with the decision given by the Supreme Court in the case of M/s. Ram Chandra Kailash Kumar vs. State of Uttar Pradesh, AIR 1980 SC 1124 market fee is not payable by the petitioners on the said rice sold by them in the market area of the Mandi Samiti as it was held in that case that the market fee is a si