Punjab Agricultural Produce Markets Act, 1961 — Section 23 — Punjab Rural Development Act, 1987 — Section 5 — Exemption from Market fees — Market fees and Rural Development fees are distinct fees levied under two different statutes with different objects and purposes — The court further clarified that the exemption from Market fees under the 2003 Industrial Policy does not automatically extend to Rural Development fees — The court set aside the orders of the Punjab & Haryana High Court and dismissed the writ petition exemption from payment of Rural Development fees.
2024 INSC 526 SUPREME COURT OF INDIA DIVISION BENCH STATE OF PUNJAB AND OTHERS — Appellant Vs. M/S PUNJAB SPINTEX LTD. — Respondent ( Before : Vikram Nath and Prashant…