LexAGRICULTURAL MARKET COMMITIEE A.P. ETC. versus M/S M.K. EXPORTS, A.P. ETC. ETC.
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A B (2011] 5 S.C.R. 990 AGRICULTURAL MARKET COMMITIEE A.P. ETC. v. M/S M.K. EXPORTS, A.P. ETC. ETC. (Criminal Appeal Nos. 1048-1049 etc. of 2011) APRIL 29, 2011 · [R.M. LODHA AND SURINDER SINGH NIJJAR, JJ.) A.P. Agricultural (Produce and Livestock) Markets Act, 1966- ss. 12, 12-8(5) and 23- Non-payment of market fees C re-assessed u/s. 12-8(5) by traders - Initiation of criminal proceedings - Petition u/s. 482 Cr. P. C. -Criminal proceedings quashed by the High Court holding that the non- payment of market fees re-assessed u/s. 12-8(5) is not punishable u/s. 23 - On appeal, held: As per the Scheme of D the Act, the assessment of market fee u/s. 12-8(1) or re- assessment uls. 12-8(5) results in levy of fee uls. 12(1) - Non- payment of the market fees assessed in the original proceedings u/s. 12-8(1) or in the proceedings for re- assessment uls 12-8(5) would mean default in payment of fee E levied under sub-section (1) of s. 12 - s. 23 provides for penalty to be imposed against a person who contravenes the provisions of s. 7 or who fails to pay fees levied under sub- section (1) of s.12 - Thus, the High Court erred in quashing the criminal proceedings against the traders - Order passed F by the High Court set aside - Code of Criminal Procedure, 1973 - s. 482. Criminal proceedings were initiated against the respondents-traders for non-payment of market fee assessed under Section 12-8(5) of the A.P. Agricultural G (Produce and Livestock) Markets Act, 1966. The respondents filed petitions under Section 482 of the Code of Criminal Procedure, 1973 seeking quashing of the criminal proceedings. The Single Judge of the High H 990 AGRICULTURAL MARKET COMMITTEE A.P. ETC. v. 991 M.K. EXPORTS, A.P. ETC. ETC. Court allowed the petitions holding that non-payment of A market fees re-assessed under Section 12-8(5) is not punishable u/s. 23 of the Act. Therefore, the appellants filed the instant appeals. Allowing the appeals, the Court HELD: 1.1 Section 12-A of the A.P. Agricultural (Produce and Livestock Markets Act, 1966 is self- contained. Section 23 of the Act provides for penalty to B be imposed against a person who contravenes the provisions of Section 7 or who fails to pay fees levied C under sub-section (1) of Section 12. [Paras 17, 18 and 20] [999-C-D; 1000-C] 1.2 The fee is levied by the market committee on sale or purchase of any notified agricultural produce or o livestock or products of livestock in the notified market . area by virtue of Section 12(1) of the Act. For levy of fee, it is necessary that amount of market fees payable by the trader is assessed by the assessing authority. The· procedure for assessment is provided in Section 12-8. E The assessment of market fees is done under sub- section (1). Sub-section (5) of that Section, however, provides that if, for any reason, the whole or any part of the turnover of the trader has escaped assessment to market fees or has been under-assessed or assessed at a rate lower than the correct rate, the assessing authority F may, at any time within a period of three years from the date on which the assessment order was served on the trader, inter alia, assess the correct amount of market fees payable on the turnover that has been under-assessed after issuing notice to the trader and after making such G inquiry as it may consider necessary. The assessing authority, under Section 12-8(5) may also direct the trader to pay penalty, equal to two times the market fees,. in addition to the market fees so assessed. As per the Scheme of the Act, it is the assessment of market fee H 992 SUPREME COURT REPORTS [2011] 5 S.C.R. A under Section 12-8(1) or re-assessment under Section 12-8(5) which ultimately results in levy of fee under Section 12(1). The reasoning of the High Court is strange when it says that further assessment of market fees made under Section 12-8(5) is not covered under Section B 12(1 ). The High Court overlooked the explanation appended to Section 12-A which clearly provides that for the purposes of Sections 12-A to 12-G, 'market fees' shall mean fees levied under sub-section (1) of Section 12. Section 12-8 and the explanation appended to Section c 12-A taken together would leave no manner of doubt that assessment of market fees - whether it is done under Section 12-8(1) or 12-8(5) - is covered by the expression 'levy fees' in Section 12(1 ). In other words, whether assessment of ma
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