TMI Blog2001 (5) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... peals challenge the correctness of the same judgment and order. The judgment and order was passed on several writ petitions and it allowed those writ petitions. 4.The Agricultural Produce Cess Act, 1940, was enacted to make financial provision for the carrying on by the Indian Council of Agricultural Research of its objects and, for this purpose, to impose on certain articles a cess by way of cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imps were not covered by the word "fish" and that, therefore, they were no liable to pay the cess on the export of prawns and shrimps. 6.It was, among other things, contended on behalf of the respondents to the writ petitions that the writ petitioners should be relegated to an alternate remedy. The High Court declined to do so. It quoted the judgment of this Court in Chandrapur Magnet Wires (P) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as two different articles ......." We are unable to take such judicial notice. 8.We are of the view that the High Court should not have entertained these writ petitions and should have relegated the writ petitioners to the alternate remedy. 9.That an alternate remedy by way of an appeal is available is clear from Section 5A, which we have quoted, and, indeed, the learned Additional Solicito ..... X X X X Extracts X X X X X X X X Extracts X X X X
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