TMI Blog1994 (11) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... al Husbandry Products cattle is an agricultural produce for the purpose of levy of the market fee under s. 27 of the Bihar Agricultural Produce Markets Act, 1960 (Act XVI of 1960), for short the Act . We find no force in the contention of Sri Sanyal, learned Senior counsel for the appellant that the cattle is not an agricultural produce and the levy and collection of the market fee on the cattle bought or sold in the notified market is without jurisdiction, Section 15(1) of the Act provides that no agricultural produce specified in the notification under sub.s.(1) of s.4, shall be bought or sold by any person at any place within the market area, other than the principal market yard or sub-market yard or yards established therein, except s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or sold in the notified market yard or sub-market yard or yard or in the notified area. In view of the fact that the legislature itself, on identifying the cattle to be an agricultural produce, laid its policy to subject cattle for levy market fee, it is not open to the Court to scan its wisdom. Though in the normal connotation cattle may appear to be not an agricultural produce, it needs to be given effect unless the legislature lacks competence which is not the case of the appellant. The policy and the wisdom of the legislature cannot be tested by taking aid of the preamble of the Act particularly when the language of s.2(1)(a) is inclusive, unambiguous, specific and explicit. Preamble of the Act is the key to open the mind of the legisl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame produce namely , cattle has been subjected to levy of multiple fee in the same notified area. It may be that there may be more than one market in the same notified market area. If an agricultural produce has been bought or sold in the notified area and subject to levy and collection of market fee and if the same notified market area, certainly the market committee has no power to levy market fee more than once. But that is not the case here. Imposing of multiple tax is the accepted legislative policy in Sales Tax Acts. Paddy and rice, wheat and wheat flour, when separated, identified as agricultural produce and each is exigible to levy of market fee. Hydes and skins when identified as agricultural produce, merely they are treated from c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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