No weighing dues shall be charged on any article imported by rail number on rice, salt, gur and sugar imported from Jhansi and Moth by rail or road.
B. In recovery of weighing dues fraction of a pie shall be omitted and more the figure adjusted to the nearest price.
The purchaser shall be responsible for the full amount of weighing dues.
He shall deduct the sellers share from the price.
The appellant is a Pacca Arahatiya companymission agent engaged in the sale and purchase of grains, rice, oil seeds and jaggery in the town of Chirgaon, District Jhansi.
The District Magistrate, Jhansi promulgated a set of bye laws dated 18 11 1934 for the establishment, regulation and inspection of the market in the Town Area of Chirgaon and for the proper and cleanly companyduct of business therein.
289 of 1963, which was dismissed by the impugned judgment and order.
All the arguments were rejected by the High Court.
2400 of 1962.
The appellant filed therefrom Special Appeal No.
On March 4, 1933, the Government of U.P. published a Notification purported to have been issued under Section 38 1 of the United Provinces Town Areas Act 1914 Act II of 1914 , hereinafter referred to as the Town Areas Act, which read as under No.
Later by Section 4 of the United Provinces Town Area Amendment Act, 1934 U. P. Act II of 1934 the word Panchayat wherever it occurred in the Principal Act was substituted by the word Committee.
On refusal to pay the weighing dues it shall be recoverable as arrears of tax on circumstances and property.
Weighing dues on Ghi shall be charged at the rate of /2/6/ two and half annas per maund half from the seller and half from the purchaser.
A learned single Judge by his order dated 29 4 1963, dismissed the same taking the view that the demand made by the respondent was purely a measure of taxation.
1892.26 as weighing dues for the period from 1 5 1962 to 30 6 1962.
Under Bye law 1 , sellers and purchasers of the companymodities mentioned thereunder were required to pay weighing dues.
The appellant challenged the aforesaid numberice filing a writ petition on 18 8 1962 in the Allahabad High Court being Civil Misc.
Writ Petition No.
It may be numbered that the Town Area Panchayat was superseded for a period of one year with effect from 20 10 1933 to 19 10 1934 and was revived thereafter.
Since the appellant was a dealer in some of these companymodities, he was served with a numberice dated 27 7 1962 demanding Rs.
289 of 1963 dismissing the appeal and companysequently the writ petition.
N. Saikia, J. This appeal by special leave is from the Judgment and order dated 3 12 1971 of the Allahabad High Court in Special Appeal No.
It said 1 a Weighing dues shall be charged at the rate of 1/4/6 per cent eight /8/ annas per cent from the seller and twelve and a half annas per cent from the purchaser on the following articles which companyes to the Town Area for sale Grains, oilseeds, oil cakes, companyton, vegetables for wholesale, Dhania for wholesale and gur etc.
