Market Fees – Scope of Exemption in relation to fees collected under two different statutes – Explained:
Held: The preamble of the Punjab Agricultural Produce Markets Act, 1961, which governs the collection of market Fee, clearly stipulates that it is a statute to provide for law relating to better regulation of purchase, sale, storage and processing of agricultural produce and for establishment of markets in the State – Whereas, the Punjab Rural Development Act, 1987, which governs the collection of Rural Development Fee, on the other hand, is enacted for providing relief for the loss of agricultural produce, accelerating rural development, improve facilities for purchasers of agricultural produce and augment agricultural production – It is not uncommon for different statutes, concerning similar area of law, to have convergence of interests to some degree – However, this would not imply that benefits extended to one statute will be presumed to flow to the other statute as well – The 2003 Policy does not specifically exempt Rural Development fees – Any contrary interpretation would considerably broaden the canvas of the incentives available under the 2003 Policy, which was never intended – The interpretation that exemption from Market fees is inclusive of Rural Development fees shall be contrary to the statutory provisions and objective behind both the Acts as well as the 2003 Policy – Hence, the Market Fee and the Rural Development Fee cannot be equated or assumed to be same or similar for the purposes of exemption. [Paras 20 to 24]
As published in the Supreme Court Reports, Supreme Court of India. Headnotes prepared by: Prastut Mahesh Dalvi, Hony. Associate Editor (Verified by: Shadan Farasat, Adv.). Text from the Indian Supreme Court Judgments open data set (Dattam Labs), CC BY 4.0.
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