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2026 DAILYLAW 5823 (ALL)

M/S MAHESH EDIBLE OIL INDUSTRIES LTD v. STATE OF U.P. AND 3 OTHERS

WRIC/35365/2026 · 2026-09-07

Saurabh Shyam Shamshery

Transfer Petitionbody2026

Judgment text

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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT - C No. - 35365 of 2026 Court No. - 36 HON'BLE SAURABH SHYAM SHAMSHERY, J. 1. Heard Sri Arvind Srivastava, Advocate holding brief of Sri Anil Kumar Pandey, learned counsel for petitioner, Sri Prabhakar Tripathi, learned Standing Counsel for State-Respondent and Sri Lakshmi Kant Mishra, Advocate for Respondents-2 to 4. 2. It is admitted case of petitioner that he has purchased mustered seeds from outside of State of Uttar Pradesh and it was used to prepare mustered oil by the petitioner firm situated within the Mandi area of Shamsabad, District Agra. A notice was issued under the provisions of U.P. Krishi Utpadan Mandi Adhiniyam, 1964 read with U.P. Krishi Utpadan Mandi Niyamawali, 1965 that petitioner was required to submit details of purchase of mustered seeds from other States. 3. Petitioner has come up with a case that he has already uploaded all relevant documents on the portal of Respondent-Mandi Samiti and it is submitted by learned counsel for petitioner that despite all documents were available, on an erroneous ground, reply to notice was rejected and impugned order was passed imposing a demand of Mandi Fee and Development Cess to the tune of more than Rs. 2.4 crores. Petitioner has filed a revision, however, the same was also dismissed, therefore, this writ petition is filed. 4. Learned counsel for petitioner submits that once the requisite documents were already on record, there was no necessity or requirement to ask for any other document and even that was not a requirement under Rule 139 of Amended Rules of 2023. He also submits that mustered oil is not a specified agriculture produce. Versus Counsel for Petitioner(s) : Anil Kumar Pandey Counsel for Respondent(s) : Archit Mandhyan, C.S.C., Lakshmi Kant Mishra M/S Mahesh Edible Oil Industries Ltd .....Petitioner(s) State Of U.P. And 3 Others .....Respondent(s) 5. On a query of this Court, whether the documents sought, though may not be legally required, were filed alongwith reply or before Revisional Authority, the Court is not satisfied with the answer given by learned counsel for petitioner, specifically in terms of averments made in para 19 of writ petition as well as averments made in memo of revision though it has not been denied that said documents are available with petitioner, may be bulky. 6. At this stage, learned Standing Counsel as well as learned counsel appearing for Respondent-Mandi Samiti, submit that it is on record that despite repeated opportunities petitioner has not filed any documents and even he remained absent during oral hearing and documents were not provided as well as no legal issue was raised either in reply or during revisional proceedings. 7. Learned counsel for petitioner lastly submits that in case an opportunity is granted to petitioner, he will produce the bulky documents before Revisional Authority and question of law may also be kept open so that it may be submitted before Revisional Authority. 8. I have considering above submissions and considering that there are legal issues for consideration as well as petitioner has not supplied all requisite documents and that the quantum of Mandi Fee as Development Cess fixed is quite high, therefore, the Court is of the view that no prejudice will be caused if a chance is given to petitioner to place all documents before Revisional Authority so that a fresh order be passed on merit. 9. In view of above, with aforesaid liberty and keeping the question of fact as well as law open about jurisdiction also, impugned order dated 29.06.2026 passed by Revisional Authority is hereby set aside. The matter is remitted back to Revisional Authority to pass a fresh order. Petitioner shall file all relevant documents within a period of three weeks from today. 10. With aforesaid observations/ liberty and directions, the writ petition is disposed of. September 8, 2026 AK WRIC No. 35365 of 2026 2 (Saurabh Shyam Shamshery,J.) Digitally signed by :- AWADESH KUMAR High Court of Judicature at Allahabad