The petitioner-accused represented by its Proprietor has been carrying on business in purchase of Paddy and manufacture and sale of rice. The accused also obtained license from the complainantAgricultural Market Committee, Eluru, for the year 1998-99 and 19992000 and did business in purchasing paddy, manufacturing and sale of rice. The accused submitted account books for the year 1998-99 and 1999-2000. The assessing authority after assessing the same passed orders holding that the accused has to pay a sum of Rs.50,599/- and also a sum of Rs.32,997/- as market fee and a sum of Rs.8,473/- towards interest for the years 1998 and 1999. The accused is also held liable to pay an amount of Rs.7,726/- as market fees and a sum of Rs.1,326/- towards interest thereon for the year 1999-2000. The accused has not paid the said amount and then, the complainant issued assessment orders demanding payment of market fee with interest from the date of receipt of orders dated 14.2.2001. Thereafter, in spite of show cause notice, the accused did not pay the amount. Hence, the complainant lodged a complaint against the petitioneraccused for the offence under Sections 23(1), 12(1), 12c (1) & (3) of A.P. (Agricultural Produce and Live stock) Markets Act, 1966 as amended by the Act 4 of 1987. The learned Judicial Magistrate of First Class, Special Mobile Court, West Godavari, Eluru took the case on file as C.C.No.91 of 2003 for the offence under Section 23 (1) of the Act. When the learned Magistrate examined the petitioner-accused
