N. Sinha, D. N. Mukherjee, G. S. Chatterjee and A. K. Ganguli for respondents 1 to 4 in C.A. 724/76.
By virtue of the provisions of the, Andhra Pradesh Paddy Procurement Levy Orders, the paddy growers can sell their paddy to licensed procuring age nts appointed by the State Government only and at the prices fixed by the Government.
Kanta Rao for the Appellants in C.As 2488 97 of 1972.
3005, 3006, 3085, 3086, 3088, 3090, 4232, 4243 and 4244 of 1969.
Soli J. Sorabjee, Addl.
between the appellant and the allottees.
In 2488 97 72, P. Parameshwara Rao A. K. Ganguli and T. V. S. Narasimhachari for the Respondents in CAs.
A learned single Judge of the High Court allowed the writ petition and issued a writ of mandamus restraining the respondents from imposing sales tax on the transactions.
By Paragraph 8, numberperson or stockist who has any stock of cement in his possession and to whom a written order has been issued under paragraph 2 shall refuse to sell the same, at a price number exceeding the numberified price, and the seller shall deliver the cement to the buyer within a reasonable time after the payment of price.
The agriculturist has the choice to select his own procuring agent but he cannot sell paddy to a private purchaser.
Appeal by Special Leave from the, Judgment and Order dated 13th Dec. 1974 of the Calcutta High Court in Appeal from Original Order No.
The licence is issued only for the purpose of Mfg.
allotment order was addressed by the Sugar Controller to the factory owner directing him to supply sugar to the State Government in question in accordance with the despatch instructions received from the companypetent officer of the State Government.
That judgment having been set aside in appeal by a Division Bench of the High Court by its judgment dated December 13, 1974, the appellant has filed appeal No.
We are number companycerned with the amendments made by the Govern ment of West Bengal to the, Cement Control Order on December 30, 1965 by which, inter alia paragraphs 2, 3, 4, 8 and 8A of that Order were deleted.
2488 97/72.
CIVIL APPELLATE JURISDICTION civil Appeal No.
Ltd., 3, Chittaranjan Avenue, Calcutta 13, on companyditions detailed below.
Subba Rao for the Intervener.
724 of 1976 by special leave.
Under this Order, every miller carrying on rice milling operations is required to sell to the agent or officer duly authorised by, the Government the minimum quantities fixed by the Government at the numberified price and numbermiller or other person who gets his paddy milled in any price mill can move or otherwise dispose of the, rice recovered by milling at such rice mill except in accordance with the, directions of the Collector.
Sachin Chowdhary, B. Sen, S. S. Bose, K. K. Chakraborty, A. Manzes, J. B. Dadachanji and k. J. John for the Appellant in C.A. 724/76.
240 of 1973.
By paragraph 8A, every stockist or every person employed by him shall, if so re 3 1146 SCI/77 quested by the person acquiring cement from him under a written order issued under paragraph 3, weigh the cement in his presence or in the presence of his authorised representative at the time of delivery.
It did number, as it companyld number, go into the second companytention regarding legislative companypetence.
2488 2497 NT 1972 From the Judgment and Order dated the 31st March, 1970 of the Andhra Pradesh High Court in Writ Petitions Nos.
2488 to 2497 of 1972 raise a similar question under the Andhra Pradesh Paddy Procurement Levy Orders, under which paddy growers in the State are under an obligation to sell the paddy to licensed agents appointed by the State Government at the prices fixed by it.
The case as regards the sales tax imposed on the transactions between the retail dealers and the companysumers stood on an altogether different footing, but the writ petitions filed by the procuring agents and rice millers raised questions similar to those involved in the writ petition filed in the Calcutta High Court.
AND Civil Appeals.
The millers, after companyverting paddy into rice, have to declare their stocks to the Civil Supplies Department.
Civil appeals No.
The price of material involved must be deposited with the Stockist within 15 days and the actual delivery must be taken within 15 days from the date of issue of the permit.
On a companysideration of the requests received from the State Governments and the statements of stock received from the factories, the Sugar Controller used to make allotment of sugar.
As regards the batch of appeals from Andhra Pradesh, the levy of tax was challenged by three sets of persons, the procuring agents, the rice millers and the retailers with the difference that the procuring agents were assessed to purchase tax, while the others to sales tax under the Andhra Pradesh General Sales Tax Act, 1957.
By paragraph 4, numberperson shall sell cement at a higher than numberified price.
The appellant adopted the statutory remedies open to it but since the arrears, of tax were mounting up and had already exceeded a sum of rupees eight lacs, it filed a writ petition in the Calcutta High Court praying that the various assessment orders referred to in the petition be quashed and a writ of prohibition be issued directing the sales tax authorities to refrain from making any further assessments for the purpose of sales tax on the transactions between the appellant and the allottees.
The,appeal from the decision of the Calcutta High Court is limited to the transactions between the appellant and the allottees from the years 1957 to 1960.
The appellate authority rejected the first companytention and upheld the assessments.
The procuring agents in their turn have to supply paddy to the rice millers at companytrolled prices.
724 of 1976.
Orders for such supply by the millers are passed by the authorities under the A.P. Procurement Levy and Restriction on Sale Order, 1967.
Pursuant to the Orders issued by the Department, the rice millers have to supply a requisite quantity of rice to the wholesale or retail dealers at prices fixed by the Department.
