Supreme Court of India
Haryana State Agricultural Marketing Boards and Ors. v. Sh. Ganesh Rice and General Mills and Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that the frrst respondent's right to claim exemption from payment of market fee in Kamal shall not be defeated as it is stated to have been paid already actually in the B area wrere the produce was purchased.
Judgment, page 6
From the headnote
Punjab Agricultural Produce Markets (General) Rules, 1962 : Sub rules (3) to (5) of Rule 30 and Rule 31-Levy of market fee-Dealer- Purchase of paddy-Market Committee-Memos issued for payment of market fee-Exemption claimed on the ground that market fee already paid at the place of purchase-Rejected on the ground that relevant rules were not complied with-On challenge High Court holding that the levy of market fee was without jurisdiction-On appeal, held, the conditions required under the rules are to be fulfilled by a dealer for claiming exemption-Mere statement that market fee already paid
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