SMT. SITA DEVI (DEAD) BY LRS. vs STATE OF BIHAR & ORS.

The Supreme Court upheld the Patna High Court's decision that cattle, defined under Section 2(1)(a) of the Bihar Agricultural Produce Markets Act, 1960, is considered agricultural produce for the purpose of levying market fees under Section 27 of the Act. The Court emphasized that the legislature's inclusive definition of agricultural produce encompasses cattle, thereby validating the Market Committee's authority to levy fees on cattle transactions. The appeal was dismissed, affirming the legality of the market fee collection on cattle sold in the notified market area.