https://www.taxtmi.com/caselaws?id=11726 Section 47A of the Assam Agricultural Income-tax Act, 1939 required production of an agricultural income-tax clearance certificate at the check gate, but the Act did not confer any power to detain vehicles or use other coercive measures for non-production of that certificate. The High Court therefore treated any detention of tea-carrying vehicles on that ground as illegal, ultra vires, and without authority of law. As no statutory power of detention was shown, consideration of the constitutional validity of section 47A and the notification dated 13 September 2000 was unnecessary. en-us Wed, 16 Jul 2003 00:00:00 +0530 Sat, 06 Feb 2010 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11726 Section 47A of the Assam Agricultural Income-tax Act, 1939 required production of an agricultural income-tax clearance certificate at the check gate, but the Act did not confer any power to detain vehicles or use other coercive measures for non-production of that certificate. The High Court therefore treated any detention of tea-carrying vehicles on that ground as illegal, ultra vires, and without authority of law. As no statutory power of detention was shown, consideration of the constitutional validity of section 47A and the notification dated 13 September 2000 was unnecessary. Case-Laws Income Tax Wed, 16 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11726