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Orissa High Court

Ms Shyam Baba Food Industries vs State Of Orissa Represented By The ... on 15 September, 2017

                  HIGH COURT OF ORISSA : CUTTACK

                         O.J.C. No.12958 of 1996
                         O.J.C. No.13550 of 1998
                                   AND
                         W.P.(C) No.3873 of 2003

In the matter of applications under Articles 226 and 227 of the
Constitution of India.
                                     -------
M/s.Maa Bhuasuni Roller Flour Mills                 .........           Petitioners
(In OJC No.12958/1996)

M/s.Shyam Baba Food Industries
(In OJC No.13550/1998)

Jatni Chamber of Industries and Commerce
(In W.P.(C) No.3873/2003)

                                 Versus

State of Orissa, represented by
the Secretary, Department of Cooperation,
Orissa and another                                  .........           Opp. Parties

             For Petitioners     : M/s.B.N.Tripathy and B.N.Joshi and
                                       B.Mishra
                                       (In all the writ petitions)

             For Opp. Parties : Mr.Prasanjeet Mohapatra
                                   Additional Standing Counsel
                                  (For O.P.No.1 in all writ petitions)

                                   M/s.L.Pradhan, A.K.Mohanty,
                                       B.K. Sharma G.K.Dash
                                       S.Jeee and P.K.Mohanty
                                       (For O.P.No.2 in OJC No.12958 of
                                      1996 and O.J.C. No.13550 of 1998)
                                   M/s.S.Mohanty, N.C. Sahoo, S.Mohanty
                                      and R.R. Swain
                                   (For O.P.No.2 in W.P.(C) No.3873/2003)
                                     .........

PRESENT:
             THE HON‟BLE DR. JUSTICE D.P.CHOUDHURY
---------------------------------------------------------------------------------
Date of hearing:29.08.2017                 Date of Judgment:15.09.2017
---------------------------------------------------------------------------------
                                          -2-


Dr. D.P.Choudhury, J. These writ petitions have been filed challenging the

      inaction of the opposite parties in collecting the market fee on the

      finished goods and the notification dated 21.11.1994 issued by the

      Government of Orissa, Cooperation Department on the ground that it

      contravenes the provisions of the Orissa Agricultural Produce Markets

      Act, 1956 (hereinafter called as the "Act, 1956").

      2.          Since the above three writ petitions have got common

      question of law, they are being taken up together for disposal by this

      common judgment.

      FACTS

      3.          The adumbrated facts of the petitioners are that the

      petitioner in OJC No.12958 of 1996 is an industrial unit carries on its

      business of manufacturing Atta, Maida, Suji etc. after purchasing wheat

      from different sources, i.e, from outside market, Food Corporation of

      India and from local market also. The petitioner in OJC No.13550 of

      1998 is also an industrial unit carries on its business of manufacturing

      Chura (flattened rice) and Atta, Maida and Suji. The petitioner in

      W.P.(C) No.3873 of 2003 is an association of Millers and Traders and it

      carries on business of milling the agricultural market produces within the

      Jatni Regulated Market Committee area and challenges the notification

      dated 04.02.2003 issued by the Government of Orissa in Cooperation

      Department notifying Mung Dal, Biri Dal, Buta Dal and Harad Dal as

      agricultural produces.
                                    -3-


4.          Under the provisions of the Act, 1956 and the Rules made

thereunder, there is fixed guidelines for declaring the market area and

procedure to deal with the agricultural produces which would solely on

the benefit of the agriculturists and also the procedure for collection of

the market fee on the agricultural produces.

5.          Be it stated that Section 11 of the Act, 1956 defines the

procedure for levy of market fee on the agricultural produce and its rate.

The petitioners' units, being industrial units, carrying on business in

manufacturing of Atta, Maida and Suji and in course of its business,

purchases Wheat from the local market as well as from the Food

Corporation of India and outside market for use/processing of the same

in the unit and is not for any other purpose of export or buying and

selling as such in the market area.

6.          It is further averred that the impugned notification from the

opposite party no.2 with annexures has been received by the petitioners

wherein Suji, Atta and Maida are included under the heading "Cereal" to

the Schedule of the Act. The opposite party no.1 published the

impugned notification in the Official Gazette and after expiry of the

objection period, communicated the said notification to opposite party

no.2, which was only communicated to the petitioners on 4.11.1996.

Orissa Agricultural Produce Markets Rules, 1958 (hereinafter called as

"the Rules, 1958") depicts that the fees shall be levied on agricultural

produces brought from the outside market area into market for use by

any industrial concern situated within the market area or for export
                                    -4-


subject to condition that a declaration in respect of the produce has

been made and certified in Form-IV. But the petitioners claim that their

units cannot be levied with market fee. The Schedule of the Act, 1956

and Rules made thereunder defines "Wheat" as the agricultural produce

under the heading "Cereals" and Wheat products are not Cereal in the

amendment of the Act for which Atta, Maida and Suji are not agricultural

produce and cultivators are no way connected with the transaction of

said items in a Market area. On the other hand, opposite party no.2 in

connivance with opposite party no.1, contravening Section 3 and Section

4(7) of the Act, 1956 made the impugned notification dated 21.11.1994

vide Annexure-1. The claim that such notification is illegal and improper

due to non-compliance of the mandatory provision to bring the same to

the textbooks. So, the petitioners challenge such notification on the

ground that Sujit, Ata and Maida, being not finished products of the

Wheat, levying market fee on such products of the petitioners, is illegal

and improper. Since the notification adding such product to the

definition of agricultural produce and there is no proper legislative

process followed, meeting such provision is not only ultra vires but also

legal and proper. So, the writ petitions have been filed challenging such

notification having not followed the mandatory provisions of the statute

while incorporating Annexure-1.

7.          Per contra, the opposite party no.1-State has filed a counter

affidavit refuting the allegations made in the writ petition. It is the case

of the opposite party no.1 that under Section 26 of the Act, 1956, the
                                     -5-


State Government has got power to amend or cancel any of the item of

agricultural produce specified in the Schedule. So, the Government,

being competent, included Suji, Maida and Ata as agricultural produce

after following necessary procedure to include the same in the Schedule

of agricultural produces. Accordingly, the impugned notification was

made and the opposite party no.2 was informed in accordance with law.

As per Rule 48(3) of the Rules, 1958, the agricultural produce brought

from the outside for the purpose of processing by the industrial concern

situated within the market area or for export from such area, shall be

subject to levy of market fee unless he furnishes a declaration in respect

of such produce and the certificate in Form-IV to any officer or servant

of the Market Committee. Since the petitioner has brought agricultural

produces into the market area and processed it in the industrial unit and

thereafter sold the same to purchaser like M/s.Prakash Enterprises as

evident from Annexure-2 to the writ petition, said purchaser required to

pay the market fee while levying market fee on the processed

agricultural produce like Ata, Maida and Suji likewise Ata, Maida and Suji

are process items of Wheat and in view of Section 26 read with Section

2 (1)(i) of the Act, 1956, the notification dated 25.11.1988 is not illegal

and collection of market fee on these items as per Section 11 of the Act

is also illegal and proper. Since under Section 4 of the Act, the Gazette

Notification has been issued for general public and the petitioners, being

traders within the public, has got every legal right to file objection failing

which it can be said that issuance of notification dated 25.11.1988 was
                                    -6-


wrong and illegal. Hence, the collection of market fee on such items

included in the Schedule of the Act, 1956 as agricultural produce at the

instance of opposite party no.2 is correct and proper for which the writ

petitions be dismissed.

8.          The Regulated Market Committee, Jatni, opposite party no.2

has also filed a counter affidavit stating therein that under Section 4(1)

of the Act, 1956, the State Government is empowered to enact and

include agricultural produce or goods to be levied in a specific market

area of a Regulated Market Committee notified from time to time after

receiving objection under Section 4(2) of the Act. In the instant case,

the State Government, with due notice to the general public and local

bodies, included Wheat as an agricultural produce and subsequently, the

State Government, vide notification dated 23.5.1994 included Suji,

Maida and Atta, Maize and Flattened Rice (Choora), Lentil (Masur),

Poultry, eggs, fish and dry fish for levy of market fee for Jatni RMC. The

notification was issued after observing all the formalities of preparing

legislation vide Gazette Notification and communicated to opposite party

no.2. Since then, opposite party no.2 issued notice to the petitioners to

show cause as to why the market fee on the arrival of goods on truck

number mentioned in the schedule failing which criminal action would be

taken. Thereafter, the petitioner filed show cause stating that the

petitioners-unit is not liable to pay any market fee and opposite party

no.2 sent a reminder to produce the purchase and sale register of wheat
                                      -7-


and wheat products and its valuation so that the market fee would be

assessed.

9.     It is the case of the opposite party no.2 that it is a Statutory Body,

being bound by the notification of the State Government, has levied

market fee upon declared goods of the petitioners and the petitioners

cannot raise any objection to the collection of such market fee.

10.           Be it stated that the dictionary meaning of "Cereal" is any

grain used for food as Wheat, Oats and as the Atta, Maida and Suji are

products of Wheat, the same are coming under "Cereal" and, therefore,

the opposite party no.2 is legally competent to collect the market fee on

such products from the petitioners.

11.          A rejoinder to the counter of opposite party no.2 filed in OJC

No.12958 of 1996 has been filed reiterating the facts mentioned in the

writ petition. It is stated in the said rejoinder that the Government

Notification vide Annexure-B/2 series asking for payment of market fee

on Suji, Atta, Maida is in contravention to the provisions of the Act,

1956 and the rules made thereunder because no opportunity was given

to the petitioners to file objection when such products were included in

the notification as agricultural produce.

12.          Mr.Tripathy, learned counsel for the petitioners submitted

that   the   petitioners   are   industrial   units   carrying   on   business

manufacturing Atta, Maida and Suji from Wheat procured from outside

sources. According to him, the petitioner purchased the Wheat from

outside to process the same in the market area whereafter they used to
                                    -8-


sell the same. The State Government has not followed the correct

legislative process to include Suji, Maida and Atta and different kinds of

Dal under the purview of agricultural produce so as to collect the market

fee when sold. He further submitted that the opposite parties have erred

in law by issuing notification in 1994 with vague grounds.

13.         Learned counsel for the petitioners further submitted that

the opposite party no.1-State Government has not invited objections

from general public including the petitioners to amend the Schedule

attached to the Act, 1956 so as to include the Atta, Maida and Suji and

other Dal products under the Schedule of the Act and the notification

was never put up before the Legislatures to issue impugned notification

for which such Legislation lacks bona fideness and falls short of to

declare the same as agricultural produce.

14.         Mr.Tripathy, learned counsel for the petitioners further

submitted that Suji, Atta and Maida being finished products and not

having kept the originality of the Wheat, which is admittedly the

agricultural produce cannot be said to be agricultural produce including

the Schedule for applying Section 11 of the Act, 1956 to collate the

market fee. Similarly, he submitted that the notification to include the

Dals as agricultural produce is also defective for want of proper

legislature process followed as these Dals cannot be taken as Cereals so

as to cover up by the Schedule of the Act, 1956.

15.          Mr.Tripathy, learned counsel for the petitioners further

submitted that since the legislative process has not been followed, the
                                    -9-


Gazette Notification of the State Government showing these items as

part and parcel of the agricultural produce as defined in the Act, 1956 is

bad in law and suffers from vires and accordingly the same should be

set aside.


16.          Mr.Mohapatra, learned Additional Standing Counsel for the

State submitted that as per the formality given in Section 4 of the Act,

1956, the notice inviting objection was issued and due to non-receipt of

any objection from the public, the State Government added Suji, Maida,

Atta and Dals in the relevant schedule of the Act, 1956 as agricultural

produce. Since they are included as agricultural produce, Section 11 of

the Act, 1956 directs for collection of market fee by the opposite party

no.2-RMC. Apart from this, the Government has also issued notification

under Sub-section 7 of Section 4 of the Act, 1956 for sale of these

products as agricultural produce. So, the opposite party no.2-RMC has

justifiably levied market fee from the purchaser of these products while

the petitioners have sold the same to the purchaser.


17.          Learned counsel for the opposite party no.2, supporting the

contention of the learned Additional Standing Counsel for the State-

opposite party no.1, submitted that since the products have been

included by the State Government in Cooperation Department allowing

the petitioners to levy market fee, the contention of the learned counsel

for the petitioners should be rejected and the amount already paid

should not be allowed to return.
                                      - 10 -


18.        POINTS FOR CONSIDERATION

           The main points for consideration are as to (I) whether Suji,

Maida, Atta and Dals are agricultural produce; and (ii) whether the State

Government has followed the procedure for issuing the notification for

including Suji, Maida, Atta and Dals as agricultural produce in the

Schedule of the Act, 1956.

19.        DISCUSSIONS
           POINT No.(I)

           It is admitted fact that the petitioners have got industrial

unit inside the market area of Jatni and they bring Wheat from outside

to process the same and sell the same inside the market area and the

RMC used to collect the market fee from the purchasers. It is not in

dispute that Dals, Atta, Maida and Suji are being sold by the petitioners

in the market area after the same being processed having been brought

from outside.

20.        Before going further on the facts, the law on the subject is

required to be dichotomized. Section 11 of the Act, 1956 has been

amended in the following manner:

           "11. Levy of fees-It shall be competent for a Market
           Committee to levy and collect such fees (hereinafter referred to
           as the market fees) not being less than one rupees from every
           purchaser for every hundred rupee worth of agricultural produce
           marketed in the market area in such manner as may be
           prescribed and at such rate as may be specified in the bye-
           laws:

                Provided that the rate of fees to be specified in the
                bye-laws shall not exceed three percent of the value of
                agricultural produce sold in the markets within the
                market area:

                Provided further that no such fees shall be levied and
                collected in the same market area in relation to any
                agricultural produce in respect of which fees under this
                section have already been levied and collected therein:
                                      - 11 -


                Explanation-For the purpose of this section all notified
                agricultural produce leaving a market yard shall unless
                the contrary is proved, be presumed to have been
                brought within such yard by the person in possession
                of such produce."

21.        Rule-48 of Orissa Agricultural Produce Markets Rules, 1958 is

produced below for better reference.

                "48. (1) The Market Committee shall levy and collect
                market fees from:

                (a) a purchaser notified        agricultural   produces
                marketed in the market area;

                (b) The person deemed to be a purchaser under the
                explanation to Section 11 of the Act in respect of the
                notified agricultural produce; and

                (c)      The persons bringing any notified agricultural
                produce into the market area for the purpose of
                processing or for export only, but not processing it
                therein or exporting it therefrom within the period of
                thirty days as provided in the provisos to Sub-
                section(6) of Section 4 of the Act, at such rates as
                may be specified in its bye-laws, subject to the minima
                and the maxima specified in Section 11 of the Act;

                (2) The Market Committee shall levy and collect
                licence fees from traders, adatyas, brokers, weighmen,
                measures, surveyors and warehousemen operating in
                the market area at such rates as may be fixed in its
                bye-laws.

                (3) A person brining any notified agricultural produce
                from outside the market area into the market area, for
                the purpose of processing by his industrial concern
                situated within the market area, if any, or for export
                from such area, shall be subject to levy of market fee
                unless he furnishes a declaration in respect of the
                produce and the certificate in Form-IV, to any Officer
                or servant of the Market Committee specifically
                authorized by the Committee in that behalf at the time
                of entry of the said produce into the market area

                Provided that if the agricultural produce is not used by
                the industrial concern and is removed from the market
                or if it is not exported within twenty days of the
                purchase, the Market Committee shall levy and collect
                fees on such agricultural produce from the industrial
                concern or the persons furnishing the certificate at
                such rates as may be specified in its bye-laws.

                (4) Retail sale of agricultural produce by the producer
                shall be exempted from any fees.
                                      - 12 -


                Explanation-"Retail Sale" in respect of any agricultural
                produce means the sale of such agricultural produce in
                any calendar day not exceeding the quantity or value
                specified in the bye-laws of the Market Committee.

                (5) Purchase of any agricultural produce in any
                calendar day not exceeding the quantity or value
                specified in the bye-laws of the Market Committee, by
                a buyer for his domestic or household consumption
                shall be exempted from the payment of any fee.

22.         From the aforesaid provisions, it is clear that the market fee

is to be levied under Section 11 of the Act, 1956 as per the manner

prescribed in Rule-48 of the Rules, 1958. It is also clear that the

agricultural produce has been defined in Section 2(i) of the Act, 1956,

which is quoted hereunder in the following manner:

                "(i) „Agricultural Produce‟ means such produce
                (whether processed or not) of agriculture, forest,
                animal husbandry, agricultural, horticulture and
                pisciculture as are specified in the Schedule"

23.         From the aforesaid provision, it may not be out of place to

mention that the agricultural produce has notified in the Schedule if

brought inside the market area for sale and purchase or processed must

be exigible to market fee.

24.         Section 26 of the Act, 1956 says as under:

                "26.    Amendment        of Schedule-  The  State
                Government may, by notification, add to amend of
                cancel any of the items of agricultural, produce
                specified in the schedule."

            From the aforesaid provision, it is clear that the State

Government from time to time can add the agricultural produce in the

Schedule for their transaction or processed in the market area for larger

interest of the agriculturists and farmers. It is true that if there is

declaration made by the traders about storing of same for certain period

as revealed from Section 4(4) of the Act, 1956, the same would not be
                                        - 13 -


exigible for payment of the market fee. In the instant cases, no such

plea has been taken. Now, the contention of the learned counsel for the

petitioners is that under no circumstances, Suji, Maida and Atta can be

termed as agricultural produce as they are finished produce of Wheat

which is undoubtedly an agricultural product as notified earlier.

Similarly, Dals have also been added subsequently although Cereals are

agricultural produce as per the definition of the Act, 1956.

25.         The question now arises how to recognize a product as

agricultural produce and whether the State Government can make entry

of same in the list of agricultural produce arbitrarily or has got any

nexus with the aims and objects of the Act, 1956.

26.         At paragraphs-13, 14, 15 and 16 of the judgment in the

case of Saraswati Sugar Mills vs Haryana State Board and Others;

(1992) 1 SCC418, the Hon'ble Supreme Court have observed in the

following manner:


            "13.The use of the word processing is also significant.
            Processing of vegetable products industry are normally
            understood in the sense they relate processing of vegetables
            which even after processing retain its character as vegetable.

            14.Processing:     Section    3(1),   Marine    Product    Export
            Development Authority Act, 1972 defines processing in relation
            to marine products, as including the preservation of such
            products as canning, freezing, drying, salting, smoking, peeling
            or filleting or any other method of processing which the
            authority made by notification in the Gazette of India, specify in
            this behalf. Section 2(g) of the Agricultural and Processed Food
            Products Export Development Authority Act, 1985 defines
            processing in relation to scheduled products as including the
            process of preservation of such products such as canning,
            freezing, drying, salting, smoking, peeling or rilleting and any
            other methods of processing which the authority made by
            notification in the official Gazette specify in this behalf. Thus
            processing as generally understood in marine, agricultural and
            food products industries is an action, operation or method of
            treatment applying it to something. It is refining, development,
                           - 14 -


preparation or converting of material especially that in a raw
state into marketable form. It would be interesting to note that
this Act contains a Schedule of "the agricultural or processed
food products" which are to be governed by the Act which reads
as follows:

       THE SCHEDULE (See Section 2(i)
       1. Fruits, vegetables and their products.
       2. Meat and meat products.
       3. Poultry and poultry products.
       4. Dairy products.
       5. Confectionary, biscuits and bakery products.
       6. Honey, jaggery and sugar products.
       7. Cocoa and its products, chocolates of all kinds.
       8. Alcoholic and non-alcoholic beverages.
       9. Cereal products.
       10. Cashewnuts, groundnuts, peanuts and walnuts.
       11. Pickles, chutneys and papads.
       12. Guar Gum.
       13. Floriculture and floriculture products.
       14. Herbal and medicinal plants.

15. In CST v. Abdul Rehman Alladin, AIR 1964 Guj. 27 the
expression "who processes any goods" in the Bombay Sales Tax
was held to refer to the subjecting of any goods to a treatment
or process. In Addl. CIT v. Farrukhabad Cold Storage,
(1977) 2 ITJ 202 held that processing of goods means that
the goods must be adopted for a particular use. The variety of
acts performed in respect of goods or their subjection to a
process need not be such as may lead to the production of any
new article. The act of subjecting goods to a particular
temperature for a long period of time as in cold storage
amounts to processing of goods. On the other hand
manufacture is a transformation of an article which is
commercially different from the one which is converted. The
essence of manufacture is the change of one object to another
for the purpose of making it marketable. In Union of India v.
Delhi Cloth and General Mills, AIR 1963 SC 79 this Court
pointed out:

       "The word 'manufacture' used as a verb is generally
       understood to mean as "bringing into existence a
       new substance" and does not mean 'merely' "to
       produce some change in a substance", however
       minor in consequence, the change may be."

In the same decision, the following passage from the
Permanent Edition of Words and Phrases from an American
Judgment was quoted with approval:

       "'Manufacture' implies a change but every change is
       not manufacture, and yet every change of an article
       is the result of treatment, labour and manipulation.
       But something more is necessary and there must be
       transformation, a new and different article must
       emerge having a distinctive name, character or
       use."
                                       - 15 -


            The essential point thus is that in manufacture something is
            brought into existence which is different from that originally
            existed in the sense that the thing produced is by itself a
            commercially different commodity whereas in the case of
            processing it is not necessary to produce a commercially
            different article.

            16.Processing essentially effectuates a change in form, contour,
            physical appearance or chemical combination or otherwise by
            artificial or natural means and in its more complicated form
            involves progressive action in performing, producing or making
            something. Vide Corn Products Refining Co v Federal Trade
            Commission: CC A7, 144F 2d 211.

            With due regard to the aforesaid decision, Their Lordships

have   distinguished     between       "processing"      and    "manufacturing".

Processing of any product is normally understood that since they relate

to processing of that material which even after processing retains the

character of vegetable. On the other hand, manufacturing is a

transformation which is converted. In the instant case, Suji, Maida and

Atta, being the products after processing of Wheat of common

commercial parlance, the Suji, Maida and Atta can be said as processed

food. It is trite in law that with regard to interpretation of statute, the

welfare of the statute requires liberal construction whereas at the same

time, statute requires strict construction. Since the Act, 1956 is more or

less describes for levying the market fee, the same becomes the fiscal

statute requiring strict construction. It will not be out of place to

mention here that Section 11 of the Act,1956 is about levy of the

market fee on processed or non-processed agricultural produce. So,

Suji, Atta and Maida cannot be said to have got separate entity bereft of

the Wheat product. So, the contention of the learned counsel for the

petitioners that Suji, Maida and Atta cannot be on the same family of

Wheat as congruous. So far as Dal is concerned, the Dals of all variety
                                     - 16 -


are nothing but containing the subject of Dal be it Harar, Masoor, Moong

and Biri for which they are also under the same family, no character is

lost at all by grinding the same or process the same except the

requirement of same according to the need of the people. When the

original character is not lost after being processed, the product cannot

be taken to another family so as to make the concerned product out of

agricultural product.


27.           As Wheat and other Cereals are the agricultural produce in

its raw form and the products stated above are brought out after being

processed without having any separate identity except the nature of use

of the same by human being, they are also same definition of

agricultural produce in common parlance

28.           In terms of the above discussion, the Court is of the view

that Suji, Atta, Maida and Dals are agricultural produce being at par with

Wheat. Point No.(I) is answered accordingly.

29.           POINT No.(II)

              It is the contention of the learned counsel for the petitioners

that the notification issued in 1994 was not issued in consonance with

the provisions of the Act, 1956 for which Atta, Maida, Suji and Dals

cannot form part of the Schedule on which the entry fee would be

leviable. On the other hand, learned counsel for the opposite parties 1

and 2 vehemently opposed the move by stating that the entire process

for inclusion of such products in the Schedule as agricultural produce

have   been     observed   meticulously.     Before   going   to   answer   the
                                      - 17 -


submissions and rival submissions, it is pertinent to point out the

provisions of law. Section 2(1)(i) of the Act, 1956 states that agriculture

produce means such produce (whether processed or not) of agriculture,

forest, animal husbandry, agricultural, horticulture and pisciculture as

are specified in the Schedule. Section 26 of the Act, 1956 says that the

State Government may by notification, add to amend or cancel any of

the items of agricultural produce specified in the Schedule.

30.         From the aforesaid provision, it is clear that the Schedule of

the Agricultural produce is always subject to addition and alteration

according to the need of the market and the people using such

agricultural produce. On the other hand, the Schedule must contain the

agricultural produce duly notified by the State Government. On going

through the Schedule, it appears that under the category "Cereals",

wheat, paddy and rice are covered and similarly under the category of

"Pulses", Biri Dal, Harad Dal, Masoor Dal, Buta Dal and other products

are covered.

31.         Section 3 of the Act, 1956 is reproduced below for better

appreciation:

            "3. Notification of intention of exercising control over
            purchase and sale of agricultural produce-(1) The State
            Government may be notification declare its intention of
            regulating the purchase and sale of such agricultural produce
            and in such area, as may be specified in the notification. Such
            notification may also be published in the regional language of
            the area in a newspaper circulated in the said area or in such
            other manner as the State Government may deem fit."

            Sub-section (7) of Section 4 of the Act, 1956 is also

reproduced below:
                                      - 18 -


            "(7) Subject to the provisions of Section 3, the State
            Government may at any time by notification, exclude from a
            market area, any area comprised therein or any agricultural
            produce in relation to such market area, or include in any
            market area, any area or any agricultural produce included in a
            notification issued under Section 3."

32.         Now, a conjoint reading of aforesaid provisions of the Act,

1956 makes it clear that the State Government has got every right to

declare any agricultural produce to be included in the Schedule of the

Act, 1956 for the purpose of sale of such produce after necessary

objections/suggestions invited from the public. Similarly, the State

Government has also domain to include or exclude any agricultural

produce in relation to such market area by following the same process,

as required to declare any agricultural produce as part of the Schedule

under Section 3 of the Act, 1956. When there is natural interpretation or

natural meaning, the interpretation of statute does not require any

assistance outside the language of Section 3 and Sub-section (7) of

Section 4 of the Act, 1956 which are very clear.

33.         Placing such ideal of interpretation, going through the

concerned original file of the Government of Orissa in the Department of

Cooperation, it reveals that there was a proposal by the RMC, Jatni to

add Suji, Maida, Atta, Maize, Flattened Rice (Choora) etc. as agricultural

produce in respect of the market area of RMC, Jatni and the proposal

was made to invite objections/suggestions after draft preliminary

notification is made. Such proposal has also been approved from the

concerned   Hon'ble     Minister    in   the   Cooperation      Department    on

19.05.1994

. The Government Notification shows that on 23.05.1994 objections/suggestions, as per the provisions of the Act, 1956, were

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invited from the public for inclusion of such products as agricultural produce by allowing one month time and in both Oriya and English language, the said notification was issued. The note-sheet of the Government of Orissa in the concerned file further reveals that on 02.08.1994, the Joint Director of Cooperative Societies (Marketing) informed that no objection or suggestion has been received from any quarter by 02.08.1994 for which he has requested to issue final notification to include those products as agricultural produce. The note- sheet also shows that final notification was issued being duly approved by the concerned Hon'ble Minster of the State Government. So, necessary notification of the State Government was issued on 21.11.1994 by including Suji, Maida, Atta etc. as agricultural produce in accordance with Sub-section (7) of Section 4 of the Act, 1956 for purchase and sale in the market area of the RMC, Jatni. Thus, the entire process has been followed to declare Atta, Suji, Maida etc. as agricultural produce by the State Government for their purchase and sale in the market area of RMC, Jatni. It has been already discussed in the aforesaid paragraphs that Suji, Maida, Atta etc. as a process product of Wheat which has already been taken place in the Schedule as agricultural produce under the provisions of the Act, 1956. So, the contention of Mr.Tripathy, learned counsel for the petitioners that no legislative process has been followed in accordance with the provisions of the Act, 1956 to declare such products as agricultural produce and at no stretch of imagination, they are agricultural produce, are all futile

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exercise and the same are untenable. The Point No.(II) is answered accordingly.

34. CONCLUSION In the writ petitions, it has been prayed to quash Annexue-1 which declares Suji, Maida, Atta, Maize, Flattened Rice (Choora), Lentil (Masur), Fish and Dry Fish, Poultry and Eggs as agricultural produce for purchase and sale in the market area of RMC, Jatni. In the aforesaid writ petitions, there is no argument advanced to declare all such produce added in the Schedule as ultra vires to the provisions of the Act, 1956 except the produce of Atta, Maida, Suji and Masoor Dal. Further, it is prayed to issue direction not to collect market fee upon such agricultural produces. It has already been held that since Dals, Atta, Maida and Suji have already been included as per the request of the RMC, Jatni in the Schedule of the Act, 1956 as agricultural produce after following the necessary process of law as enshrined under the provisions of the Act, 1956, it cannot be said that proper procedure under the provisions of the Act, 1956 has not been followed. Moreover, it has been observed that they have been justifiably added as agricultural produce being tested on the touchstone of these products being process of agricultural produce which has already been notified in the Schedule of the Act, 1956. No other legal point was buttressed by Mr.Tripathy, learned counsel for the petitioners to take any other view than the views expressed above. Hence, the impugned notification dated 21.11.1994

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vide Annexure-1 issuing for purchase and sale of Atta, Maida, Suji, Maize, Flattened Rice, Masur Dal etc in the market area of RMC, Jatni and collection of market fee on such produce in accordance with the provision of the Act, 1956 and Rules made thereunder are legal and proper.

35. In the result, the writ petitions sans merit for which they stand dismissed.

....................................

Dr.D.P.Choudhury,J Orissa High Court, Cuttack Dated the 15th Day of September, 2017/B.Nayak