https://www.taxtmi.com/caselaws?id=308120 The Court reiterated that the statutory scheme for gate passes, provisional assessment, rebuttal of the presumption of sale, and final assessment under the Mandi law could not be replaced by a new procedure devised by the High Court. It held that the High Court was not justified in interfering on that basis. On market fee, removal of specified agricultural produce from the market area without gate passes raised the statutory presumption of sale under Section 17(iii)(b) of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964; as the trader failed to rebut that presumption, market fee and development fee were rightly levied and the assessment was upheld. en-us Fri, 23 Mar 2012 00:00:00 +0530 Wed, 31 May 2023 11:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308120 The Court reiterated that the statutory scheme for gate passes, provisional assessment, rebuttal of the presumption of sale, and final assessment under the Mandi law could not be replaced by a new procedure devised by the High Court. It held that the High Court was not justified in interfering on that basis. On market fee, removal of specified agricultural produce from the market area without gate passes raised the statutory presumption of sale under Section 17(iii)(b) of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964; as the trader failed to rebut that presumption, market fee and development fee were rightly levied and the assessment was upheld. Case-Laws Indian Laws Fri, 23 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308120