Hon'ble Judges/Coram:
Sanjay Kishan Kaul and M.M. Sundresh

JUDGMENT

M.M. Sundresh, J.

1. The present appeal has been filed against the order of the Division Bench of the High Court finding the Appellants guilty of willful disobedience of the order passed in Writ Petition (Civil) No. 5491 of 2001 etc. dated 12.09.2008 in respect to the levy made while upholding Section 21 of the Assam Agricultural Produce Market Act, 1972.

2. Pending the appeal, the first Appellant died on 27.02.2017. Taking note of the aforesaid fact, the proceedings as against him were declared as abated by the order of this Court dated 07.10.2021.

3. We have heard the arguments of the counsels at the Bar and perused the documents filed along with the written arguments.

FACTS:

4. While leapfrogging unnecessary facts, a brief sketch is furnished hereunder:

a) On 03.09.1974, the Assam Agricultural Produce Market Act, 1972 came into the statute book. Section 21 of the Act conferred power on the marketing committees or the Assam State Agricultural Marketing Board (hereinafter referred to as "the Board") to levy cess on the agricultural produce bought or sold in the notified market area, at the prescribed rate. Explanation-I appended to the said provision brought in a deeming fiction. Rules were enacted in exercise of the power conferred Under Section 49 of the Act.

b) Writ petitions were filed by the Respondent No. 1-Association among others before the High Court on the premise that its members purchased the agricultural produce outside the State and thus, no cess is leviable. Rules were struck down leading to the introduction of the Amendment Act, 2000, amending Section 21 of the Act while inserting Section 21A. A challenge made by the Board to the decision of the Full Bench dated 04.04.2001 before this Court resulted in the order dated 08.12.2005, inter alia holding that in view of the subsequent developments, there is no need to go into the issues.

c) Section 21A was inserted by the amending Act, 2006 facilitating the Board to levy and collect cess for the marketing committees in the notified market areas in addition to their existing power. This ........