GEORGE WILLIAMSON ASSAM LTD Vs. STATE OF ASSAM

JUDGEMENT

(1.) THE tenor of the pleadings made in the present bunch of writ petitions and the oral arguments advanced by learned counsels for 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 IT clearance certificate under s. 47A of the Agrl. IT Act, 1939 (as amended). THE challenge to the constitutional validity of the provisions of s. 47A of the Act as well as the circular dt. 13th Sept., 2000, issued by the CIT has been made in the present bunch of writ petitions as in the comprehension of the writ petitioners the aforesaid provisions of s. 47A alone bear some resemblance to the power which has sought to be exercised by detention of the vehicles carrying tea.

(2.) LEARNED counsel for the petitioners has submitted that in the event this Court takes the view that under the provisions of s. 47A or under any of the provisions of the Act, there is no power vested on the authority to detain the vehicles, the writ petitioners would not press for a decision on the validity of s. 47A of the Act.

(3.) IN view of what has been stated above, and the stand taken by the respective counsel for the parties as well as having regard to what has been stated in the affidavit filed by the State, it would be wholly unnecessary for the Court to go into the question of constitutional validity of s. 47A or the legality of the notification dt. 13th Sept., 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 Agrl. IT Act, 1939, as in force there is no power vested in the authority to detain vehicles for non-production of tax clearance certificates under s. 47A of the Act, and any such detention, if made, would be illegal, ultra vires and without authority of law.