9911796707
TMI Blog2003 (7) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ petitioners would go to show that the main grievance of the writ petitioners is in respect of the detention of the vehicles carrying tea at inter-State check posts, on the ground of non-production of the agricultural income-tax clearance certificate under section 47A of the Agricultural Income-tax Act, 1939 (as amended). The challenge to the constitutional validity of the provisions of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eof would go to show that no power has been conferred on the authority to detain vehicles carrying tea for non-production of the tax clearance certificates visualised under section 47A. Section 47A of the Act requires production of a tax clearance certificate issued by the competent authority, but there appears to be no provision in the Act empowering the authority to detain the vehicles or to res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question of constitutional validity of section 47A or the legality of the notification dated September 13, 2000. Instead, this court is inclined to take the view that having regard to the facts stated above, it would be more appropriate to close this bunch of writ petitions by holding that under the provisions of the Assam Agricultural Income-tax Act, 1939, as in force there is no power vested ..... X X X X Extracts X X X X X X X X Extracts X X X X
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