Punjab Agricultural Marketing Produce Markets (General) Rules, 1962 (for brevity, 'the Rules')- According to the aforementioned Rule no market fee is leviable ... Punjab for processing and paid Market fee there. Now if the market fee and RDF is charged from the processing industries for purchasing wheat from
defendant No.2
after calculation of market fee, straightway imposed the penalty equal to the
amount of market fee. Thus, the order imposing the penalty ... payment of market fee and penalized by demanding from him payment of
market fee again, because he was already paid the market fee which purchasing
market fees is not an event of manufacturing The event for levy of market fee is the agricultural produce brought for processing by a dealer ... which market fee is levied. It is the agricultural produce brought to the notified market committee area on which market fee is levied
market fee
is not an event of manufacturing. The event for levy of market fee is the
agricultural produce brought for processing by a dealer ... article on which market fee is levied. It is the agricultural
produce brought to the notified market area on which market fee is
levied
respect of transaction of bringing of
agricultural produce for processing when market fee had
been paid at the place where transaction of sale and
purchase ... machinery provisions.
Admittedly, there is exemption from payment of market fee
on goods brought for processing on furnishing of proof. So
long as proof
market fee is paid to the concerned Notified Market
Area Committee, which is leviable under the provisions of the Punjab
Agricultural Produce Marketing ... paddy bought and processed outside the market yard area but within
the notified market area. Initially the recovery of market fee was
stayed by this
Market Committee passed the order dated 3.11.1981 imposing market fee amounting to Rs. 14,598/-.
3. The petitioner has challenged the levy of market fee ... market fee. It is pointed out that market fee was leviable on any agricultural produce brought inside the notified market area. Market fee was actually
which market fee has already been paid in any market in the State, shall be exempted from payment of market fee second time;
Provided that ... which market fee has already been paid in any other market committee in the State, shall be exempted from payment of market fee second time
considered view the Market Committee could not again claim market fee on the agriculture produce brought by the petitioner for processing within the market area ... which market fee has already been paid in any market in the State, shall be exempted from payment of market fee second time
Provided that
notified market area
to another notifed market area for the purpose of processing
on sawing as the case may be.
(5) No market fee shall ... purpose of processing and which is not bought
or sold as such in the notified market area.
2
[(8) No market fee shall be levied
