Gauhati High Court
Page No.# 1/4 vs The State Of Assam And 5 Ors on 18 February, 2021
Page No.# 1/4
GAHC010020352020
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/716/2020
M/S. KARNI TRADING AND ANR.
A PARTNERSHIP FIRM, REGD. UNDER THE INDIAN PARTNERSHIP ACT,
1932 HAVING ITS REGD. OFFICE AT G.F. ROAD, NEAR ASEB, GOLAGHAT-
785621, ASSAM REP. BY ITS PARTNER, SRI RADHESHYAM JOSHI.
2: RADHESHYAM JOSHI
PARTNER
M/S. KARNI TRADING S/O. OM PRAKASH JOSHI
R/O. G.F. ROAD
NEAR ASEB
GOLAGHAT-785621
ASSAM
VERSUS
THE STATE OF ASSAM AND 5 ORS.
THROUGH THE SECRETARY DEPTT. OF AGRICULTURE GOVT. OF ASSAM,
DISPUR, GUWAHATI-781006.
2:ASSAM STATE AGRICULTURAL MARKETING BOARD
(A BROAD CONSTITUTED UNDER THE ASSAM AGRICULTURAL MARKET
PRODUCE ACT
1972) REP. BY ITS CHAIRMAN
RAM KRISHNA MISSION
MISSION ROAD
ULUBARI
GUWAHATI-781007
ASSAM.
3:ASSAM STATE MARKETING COMMITTEE
HAVING ITS OFFICE AT RAM KRISHNA MISSION
MISSION ROAD
ULUBARI
Page No.# 2/4
GUWAHATI-781007
ASSAM.
4:CHIEF EXECUTING OFFICER
ASSAM STATE AGRICULTURAL MARKETING BOARD BAVING ITS OFFICE
AT RAM KRISHNA MISSION
MISSION ROAD
ULUBARI
GUWAHATI-781007
ASSAM.
5:JORHAT DISTRICT REGULATED MARKET COMMITTEE
JORHAT
ASSAM-785010.
6:GOLAGHAT DISTRICT REGULATED MARKET COMMITTEE
GOLAGHAT
ASSAM-785610
Advocate for the Petitioner : MR B SHARMA
Advocate for the Respondent : SC, A S A M B
BEFORE
HONOURABLE MR. JUSTICE MANISH CHOUDHURY
ORDER
18.02.2021
Heard Mr. B. Sharma, learned counsel for the petitioner; Mr. A. Chaliha, learned Standing
Counsel, Agriculture Department for respondent no. 1 and Mr. N. Gogoi, learned Standing Counsel,
Assam State Agricultural Marketing Board ('the Board', for short) for respondent nos. 2 to 6.
2. Mr. Sharma has submitted that though this writ petition under Article 226 of the Constitution of
India was filed seeking a number of reliefs, but he is not pressing most of the prayers made in the
writ petition, thereby, limiting his submission only in respect of levy and collection of cess on 'mustard
oil'. He has submitted, by referring to the judgment and order dated 08.11.20218 passed in the writ
Page No.# 3/4
appeal, W.A. no. 288/2018 [The State Agriculture Marketing Board and 3 others vs. Tinsukia Trading
Company Private Limited], that no cess can be collected on account of 'mustard oil'. As the petitioner
carries the business of pulses and mustard oil, he should be granted relief in respect of 'mustard oil'.
3. The writ appeal, W.A. no. 288/2018 was preferred against a judgment and order dated
31.07.2018 passed in the writ petition, W.P.(C) no. 4469/2015 [Tinsukia Trading Co. Pvt. Ltd. vs. State
of Assam and others]. The Division Bench in W.A. no. 288/2018 had affirmed the view of the learned
Single Judge that cess is not leviable on mustard oil imported from outside the State of Assam under
the provisions of the Assam Agricultural Produce Market Act, 1972 since it cannot be considered as an
agricultural produce as per the Schedule to the Act, 1972.
4. Mr. Gogoi, learned Standing Counsel appearing for the respondent Board has placed a
communication bearing no. ASAMB/Dev/912/2020/49 dated 12.06.2020 [marked as Document-'X']
issued by the Chief Executive Officer of the Board to the Secretaries of District Regulated Market
Committees. By the said communication, a direction has already been made to comply with the order
dated 31.07.2018 passed by this Court in the writ petition, W.P.(C) no. 4469/2015 [Tinsukia Trading
Co. Pvt. Ltd. vs. State of Assam and others] wherefrom the writ appeal, W.A. no. 288/2018 arose.
5. Mr. Gogoi has placed another order bearing no. ASAMB/Dev/913/2020/16 dated 12.06.2020
dated 12.06.2020 [marked as Document-'Y'] issued by the Chief Executive Officer of the Board, which
reads as follows :-
ORDER
No.ASAMB/Dev/913/2020/16: In pursuance upon the Ordinance No. 10 of 2020 passed by
Union Government published in the Gazette on 5 th June, 2020 on the Farmers' Produce Trade
and Commerce (Promotion and Facilitation) Ordinance 2020. As per Section 6, "No market fee
or cess or levy, by whatever named called, under any State APMC Act or any other State law,
shall be levied on any farmers or trader or electronic trading and transaction platform for trade
and commerce in schedule farmers produce in a trade area." However, it may be noted that
physical boundaries of notified Principal Market Yards and Sub-Market Yards and market sub-
yards managed and run by the Market Committees formed under its State APMC Act in India are
excluded from the trade area.
Therefore, all the concerned is directed to strictly adhered to the above Ordinance/Order
(copy enclosed) in letter and spirit with immediate effect. Any contravention to the aforesaid
Page No.# 4/4
Section shall be treated as criminal offence and legal action against the defaulting incumbents
shall be initiated as per rules and regulation.
6. From the above order dated 12.06.2020 [Document-'X'], it appears that the writ petition has
become infructuous as no adjudication is necessitated as regards levy of cess on 'mustard oil', in
respect of which the limited prayer is made by the learned counsel for the petitioner. The said position
has been accepted by the learned counsel for the petitioner and while he so agreeing with, has
submitted that liberty be reserved to the petitioner to approach again if aggrieved by any subsequent
cause of action.
7. In view of the above acceptance of the present position that cess is not leviable on mustard oil
and submissions of the learned counsel for the parties, this writ petition stands closed, reserving the
liberty to the petitioner, as sought for.
JUDGE
Comparing Assistant
