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TMI Blog2015 (12) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... cence cannot be issued a second category licence in the same name and that after 31.03.2013 the second category licence would not be renewed. 3. The question that falls for consideration is, therefore, whether the respondents are entitled to reject an application for more than one licence under the provisions of the said Act. 4. The circumstances leading to the impugned order are as follows:- A meeting was held between the officers of the Marketing Board and the officers of the Sales Tax/Excise & Taxation Department on 04.09.2013. The minutes of the meeting record that the information pertaining to the sale and purchase transactions of cotton/agricultural produce made by the traders/commission agents was not given to the Sales Tax/Excise & Taxation Department; that the licences of categories (i) & (ii) were issued in the name of the same firm leading to misuse. It was decided that the Secretary of the Market Committee in the State be directed to ask the commission agents of the Market Committee to send the intimation of the transactions made and copies of J-form and L-form to the concerned officers and the Sales Tax Department of their area/district. It was also decided that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purchase, sale, storage and processing of the agricultural produce or purchase, sell, store or process such agricultural produce except under a licence granted in accordance with the provisions of this Act, the rules and bye-laws made thereunder and the conditions specified in the licence. [Provided that a licensee may apply for licence to be operative in one or more Market Committee or for the entire State, on payment of such fee, as may be prescribed; Provided further that the licensee shall have to comply with the provisions of other Central and State Acts and obtain permission or licence etc. from the competent authority for carrying out national or international trade by way of import or export of any agricultural or horticultural produce or product.] .................. Section 10. Applications for licenses, fees to be paid and cancellation or suspension of licences- (1) Any person may apply to authority specified in Section 9 for a licence which may be granted for such period, in such form, on such conditions and on payment of such fees (not exceeding five hundred rupees) and such security not exceeding five hundred rupees, as may be prescribed:- Provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Committee in whose jurisdiction he wishes to carry on his business and shall also deposit with the committee, the requisite licence fee in cash and the security in the form of post office saving bank account duly pledged in favour of the Chief Administrator of the Board or any other person authorised by him, in writing, in his behalf (2) The licence fee and the security for licences issued under this rule shall be as under:- Category of licences Licence per annum Fee per quarter of the year or part thereof. Security i) Factory including ginning factory sheller, huller, flour mill, oil expeller, Dal Mill or cold storage for sale, purchase, storage or processing of agricultural produce. Rs. 100.00 Rs. 25.00 Rs.500.00 ii) Commission agent, Kacha Arhtiya or other wholesale dealer for sale, purchase or storage of agricultural produce. Rs.60.00 Rs. 15.00 Rs.300.00 iii) [other dealers whose annual turn over of agricultural produce exceeds rupees **[sixty thousand] but does not exceeds rupees one lakh] Rs.20.00 Rs. 5.00 Rs.100.00 *Substituted for the word "Retailer" by Haryana Notification dated 26.3.1982. ** Substituted by Haryana Notification dated 13.8.1987. #W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Provided that this sub-rule shall not apply to a Co-operative Society]; (11) xx xx xx xx (12) Every Kachcha Arhitya shall, on delivery of agricultural produce to a buyer, execute a Memorandum in Form 1, and deliver the same to the buyer on the same day or the following day, mentioning sale proceeds plus market charges admissible under rules and bye-laws. The counterfoil shall be retained by the Kachcha Arhitya; Provided that nothing in this sub-rule shall apply where agricultural produce, being vegetable or fruit, not exceeding one quintal in weight is delivered. (13) xx xx xx xx (14) Delivery of agricultural produce after sale, shall not be made or taken unless and until the Katcha Arhitya or, if the seller does not employ a Kachcha Arhitya, the buyer has given to the seller a sale voucher in Form-J the counterfoil whereof shall be retained by the Kachcha Arhitya or the buyer, as the case may be." 9. Section 8(1) entitles a person to set up, establish or continue or allow to be continued any place for the purchase, sale, storage and processing of the agricultural produce or to purchase, sell, store or process such agricultural produce under a licence granted in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rima-facie entitles the respondents to impose conditions including restricting the number of licences that an applicant may be issued, it has not been exercised. Thus, under the provisions of the Act and the Rules, an applicant is entitled to apply for more than one licence. 14. Mr. Bedi submitted that as a matter of fact some persons holding two licences are defrauding the revenue as well as not striking the best bargain for the farmers. 15. If a licencee indulges in evading VAT on account of holding two licences, the authorities concerned are always at liberty to take appropriate action against the licencee. Mr. Bedi attempted to establish that the petitioners in the present case have failed and neglected to make appropriate declarations and to furnish the requisite information as required by Rule 24(12) and (14) of the Rules. If the licencees have failed to do so and thereby committed breaches of the conditions of the licences, the respondents have the power under Section 10(2) of the Act to cancel the licence or even to refuse to renew the same. The conduct of a party is not relevant in the interpretation of the statutory provisions. 16. Mr. Bedi submitted with considerable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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