Supreme Court of India
Harinagar Sugar Mills Ltd. v. State of Bihar and Ors.
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From the headnote
Bihar Agricultural Produce Markets Act, 1960-Section 27- -Inter alia provided that no appeal by the assessee against the order of assessment for payment of market fee would be entertained unless one third of the fee assessed as due and ten percent of the levy of penalty due against the assessee is paid-Assessee challenging the payment of market fee on purchase of sugarcane and sale of sugar and molasses by way of a suit-But lost the case due to him in limini dismissal of the Special Leave Petitiorr-Fresh assessment made-Assessee paying one third of market fee and one tenth of penalty and
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