M/S Anmol Roller Flour Mills Pvt. Ltd. v. State Of Punjab & ORS
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-4955-2015 (O & M) Date of decision: 28.09.2017 M/s Anmol Roller Flour Mills Pvt. Ltd.
....Petitioner(s) V/s State of Punjab and ors.
...Respondent(s)
CORAM:
HON'BLE MR. JUSTICE RAJAN GUPTA
Present:
Mr. R.L. Batta, Sr. Advocate, with Mr. J.S. Saggi, Advocate, for the petitioners.
Mr. Harsimran Singh Sethi, Addl.A.G., Punjab. Mr. Nitin Kaushal, Advocate, for respondents No.2 and 3. **** Rajan Gupta, J. (Oral) Petitioner has sought a writ in the nature of certiorari for quashing assessment order dated 01.08.2007, Annexure P-7, whereby it has been directed to pay market fee, RDF and penalty as per Rules. Stand of respondents No.2 and 3 is that some of the millowners did not submit the Form KK at all. Others submitted it after considerable delay.
Learned counsel for the petitioner, however, places reliance upon judgment passed in 'M/s Anand Canvass Mills Pvt. Ltd. versus State of Haryana, 1993(2) PLR 232' wherein a similar provision pertaining to Haryana, was subject-matter of interpretation. It was held therein that delay in submission of the relevant forms cannot be fatal. Market Committee would not impose market-fee on produce purchased from outside the State merely on account of delay in submitting the relevant forms. At the most, it would be at liberty to impose penalty in terms of the rules. Sukhpreet Kaur 2017.10.06 16:37 I attest to the accuracy and integrity of this document
CWP-4955-2015 (O & M) ::2::
Mr. Batta submits that similar provision has been incorporated in Rule 31(A) of the Punjab Agricultural Produce Markets (General), Rules, 1962. According to the same, appropriate penalty can be imposed if the Form is submitted after expiry of the period prescribed in the rules. In view of the above, writ petition is disposed of with a direction to respondent No.3 to consider the claim afresh in terms of provisions of Rules 29 and 31(A). Assessment orders already passed shall not stand in the way of the Market Committee to consider the matter afresh. If necessary, an opportunity of hearing shall be granted to the petitioner. Needless to observe that this order would not operate where no Forms whatsoever have been submitted by a firm. (RAJAN GUPTA) September 28, 2017 JUDGE sukhpreet Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Sukhpreet Kaur 2017.10.06 16:37 I attest to the accuracy and integrity of this document