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Counsel appearing for the petitioners submitted that initially S.B.Civil Writ Petition No. 14117/2010 (M/s. Parle Products Pvt. Ltd. Vs. The State of Rajasthan & Ors.) was dismissed by the Co-ordinate Bench by passing the order dt.23 rd July, 2012 and the Misc. Application No.405/2012 filed for recalling the order dt.

(4 of 6) [CW-10932/2010] 23rd July, 2012 was also dismissed vide order dt. 2 nd September, 2013.

Counsel submitted that the petitioner-M/s. Parle Products Pvt. Ltd. preferred D.B. Special Appeal (Writ) No. 916/2013 before this Court and this Court vide its order dt. 23 rd October, 2018, allowed the Special Appeal and further restored the appeal filed before the Appellate Authority while permitting the parties to file additional documents before the Appellate Authority. Counsel submitted that the Division Bench while allowing the appeal also stayed the demand raised by the respondents till decision of the appeal. The order passed by the Division Bench in the case of Parle Products Pvt. Ltd. is reproduced hereunder:-

Till the appeal is decided the demand raised by the respondents upon the appellant shall remain stayed."

Counsel submitted that on the basis of judgment passed by this Court in the case of Parle Products Pvt. Ltd.(supra), the Co- ordinate Bench allowed S.B. Civil Writ Petition No.7792/2011(M/s. Rameshwar Udyog Vs. State of Rajasthan & Ors.) vide its order dt. 31st October, 2019. 

                                           (5 of 6)                     [CW-10932/2010]



     Counsel       appearing     for    the     respondents-Ms.Manju            Joshi

I have heard the submissions made by counsel for the parties and perused the material available on record.

This Court finds that the Division Bench of this Court while passing the order dt. 23rd October, 2018 in D.B. Special Appeal (Writ) No. 916/2013 (M/s. Parle Products Pvt. Ltd. Vs. The State of Rajasthan & Ors.) has taken a view that the Appellate Authority has to re-examine the matter and the appeal filed by the parties has been restored and further the Division Bench has permitted the parties to file the additional documents before the Appellate Authority and the parties concerned have to satisfy with regard to the sale, whether it has taken place within the State or title of the goods passed outside the State of Rajasthan and the goods were brought for consumption to manufacture confectionery/bakery products, and thus no market fee would be leviable.

(6 of 6) [CW-10932/2010] This Court finds that once the Division Bench has taken a view in Parle Products Pvt. Ltd.(supra), the present batch of writ petitions are also required to be decided in the same terms.

Accordingly, the present batch of writ petitions stand allowed and the appeals, which have been filed by the petitioners before the Appellate Authority are restored and the petitioners would be free to file additional documents within a period of six weeks from the date of receipt of certified copy of this order.