https://www.taxtmi.com/caselaws?id=288626 The Major Port Trusts Act, 1963 confined the Port Trust Board's lien to specific goods for which rates or rents were due, and did not create a general lien over an importer's goods for past dues. The Board's receipt under Section 42(2) was only an acknowledgment of goods taken charge of, and the statutory relationship did not amount to a contractual or implied bailment with the consignee so as to attract Section 171 of the Indian Contract Act, 1872. The Act also operated as a complete code governing assessment, recovery, lien, sale and suit for port charges, excluding reliance on the general lien of a wharfinger under Section 171 to enlarge the Board's statutory rights. en-us Thu, 12 Aug 1982 00:00:00 +0530 Fri, 19 Jun 2020 17:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288626 The Major Port Trusts Act, 1963 confined the Port Trust Board's lien to specific goods for which rates or rents were due, and did not create a general lien over an importer's goods for past dues. The Board's receipt under Section 42(2) was only an acknowledgment of goods taken charge of, and the statutory relationship did not amount to a contractual or implied bailment with the consignee so as to attract Section 171 of the Indian Contract Act, 1872. The Act also operated as a complete code governing assessment, recovery, lien, sale and suit for port charges, excluding reliance on the general lien of a wharfinger under Section 171 to enlarge the Board's statutory rights. Case-Laws Indian Laws Thu, 12 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288626