M/S. DHANPAT OIL & GENERAL MILLS vs UNION OF INDIA & ORS.

The Supreme Court held that under the Produce Cess Act, 1966, the appointment of a 'Collector' is essential for the enforcement of provisions related to the filing of monthly returns under Section 8. The Court clarified that the absence of a 'Collector' does not absolve the occupier from the liability to pay cess or face prosecution for non-compliance. The Court upheld the validity of the cess levy, emphasizing that the statutory framework mandates the appointment of authorities for effective implementation of the Act, thus ruling against the appellant's claims of jurisdictional invalidity.