M/S NANDU MAL GIRDHARI LAL vs STATE OF U.P. .

The Supreme Court upheld the validity of the retrospective levy of market fees under the U.P. Krishi Utpadan Mandi Adhiniyam Act, 1964, specifically Sections 2, 7, 10, and 17, rejecting the appellants' claims that the lack of a notification under Section 10 invalidated the demand. The Court clarified that the stay order from previous proceedings did not absolve the appellants of their liability, as they were not parties to those proceedings. The retrospective amendment of the Act was deemed valid, affirming the imposition of fees from 1973 to 1978 as lawful and enforceable.