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of <h1>Cattle classified as agricultural produce under Bihar Market Act; market fees applicable</h1> The Supreme Court affirmed the Patna High Court's decision that cattle, including buffaloes, bullocks, and cows, are considered agricultural produce under ... - Issues involved: Interpretation of whether cattle is considered an agricultural produce for the purpose of levy of market fee under the Bihar Agricultural Produce Markets Act, 1960.Judgment Summary:Issue 1: Classification of Cattle as Agricultural ProduceThe Division Bench of the Patna High Court held that cattle, including buffaloes, bullocks, and cows, fall under the category of agricultural produce for the purpose of market fee levy under the Act. The Act defines agricultural produce broadly to include items specified in the Schedule, which encompasses animal husbandry products. Despite common perception, the inclusive definition in the Act categorizes cattle as agricultural produce subject to market fee levy.Issue 2: Legislative Intent and Market Fee CollectionThe legislature's inclusion of cattle in the Schedule as agricultural produce signifies its policy decision to allow market fee collection on cattle transactions within notified market areas. The Court emphasized that once an item is identified as agricultural produce, it is liable for market fee levy when bought or sold in the designated market area. The Act's provisions support the market committee's authority to collect fees on cattle transactions in line with legislative intent.Issue 3: Multiple Fee Collection and ExigibilityThe judgment clarified that while multiple tax imposition is common in Sales Tax Acts, the same principle applies to agricultural produce like cattle. Differentiating between primary and derived products, the Court affirmed that each distinct item identified in the Schedule is subject to market fee collection. Therefore, cattle, as an agricultural produce, is exigible to market fee without illegality.In conclusion, the Supreme Court upheld the High Court's decision, affirming that cattle is considered agricultural produce and can be subjected to market fee levy. The appeal was dismissed with costs quantified at &8377;10,000.
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