2012 AIR SCW 2264 ::2012 (3) AIR Bom R 568 ::(2012) 117 RevDec 601 ::(2012) 1 WLC(SC)CVL 351 ::2012 (1) SCC 729 ::(2011) 13 Scale 473 ::AIR 2012 SC (Civ) 1281 ::(2012) 1 AllMR 945 (SC) ::(2013) 96 All LR 315 ::(2012) 2 Bom CR 813

Supreme Court Of India

(From : Bombay)

Hon'ble Judge(s): R. M. Lodha, H. L. Gokhale , JJ

(A) Maharashtra Agricultural Produce Marketing (Development and Regulation) Act (20 of 1964) , S.34A, S.31— Grant of galas/shop - Cess and cost of supervision - Cost of supervision cannot be considered as 'Cess' - As per committee, claimant who paid cess of more than Rs. 90,000/- were entitled for two large galas - As claimant had paid cess of Rs. 87,047.98/- and supervision fee of Rs. 5,380/- - Supervision fee paid by him cannot be considered as cess - Hence, claimant was entitled for only one gala. As per S. 34A cost of supervision is paid to the State Government by the person purchasing produce in the market or market area. It is the cost recovered by the State Government for the expenses incurred for the staff appointed by it to supervise the purchase of agriculture produce in the market or market area regulated by the Market Committee under the 1963 Act. The determination of cost of supervision is notified by the State Government from time to time and does not exceed five paise per hundred rupees of the purchase price. Insofar as 'market fee' or, for that matter, 'cess' is concerned; it is levied by the market Committee. Section 31 of the 1963 Act empowers Market Committee to @page-SCW2265 levy fees and rates of commission (adat). The levy of market fee by the Market Committee and its calculation is done in t....