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2024 Supreme(Online)(MP) 26782

HIGH COURT OF MADHYA PRADESH
Nice Agro Industries – Appellant
Versus
The State Of Madhya Pradesh – Respondent


Advocates:
Himanshu Mishra,Advocate General

ORDER

A common question of law being involved in this batch of writ petitions, they were heard analogously and are being disposed of by a composite order. For the sake of clarity and convenience the facts adumbrated in W.P. No.27955/2021 are being taken note of. 2. The facts as detailed in the body of the petition reveal that the petitioners are traders and dealing in Dal Mill Units. The petitioners purrhased raw pulses from various traders within the State and also outside the State.

Then, after processing the pulses, the said pulses were sold in the market.

3. In terms of Section 69 of the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1972 (hereinafter referred to as the "Act of 1972") exemption was there by the State Government, to the agricultural produce which is processed in the Mandi to be purchased from outside the State and brought for processing. The petitioners were then shocked to receive the impugned notice dated 21-10-2021 by which the petitioners were called upon to deposit "Nirashrit Shulk" (Destitute Fees) for the years 2013-14, 2014-15 and 2015-16.

Similar notices were issued to the petitioners No.2 and 3 also, which have been brought on record as Annexure











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