https://www.taxtmi.com/caselaws?id=312577 The Gujarat HC explained that the lands and buildings of the Port of Kandla remained Union property before and after the Major Port Trusts Act, 1963. Section 29(1)(a) was construed as a vesting for administration, control and management only, not as an absolute transfer of title, because the Act's scheme, preamble and central control showed that ownership was retained by the Union. As the property continued to belong to the Union, it enjoyed constitutional immunity from State taxation. The State therefore was not entitled to recover non-agricultural assessment from the Board. en-us Fri, 20 Oct 1978 00:00:00 +0530 Mon, 26 Feb 2024 11:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312577 The Gujarat HC explained that the lands and buildings of the Port of Kandla remained Union property before and after the Major Port Trusts Act, 1963. Section 29(1)(a) was construed as a vesting for administration, control and management only, not as an absolute transfer of title, because the Act's scheme, preamble and central control showed that ownership was retained by the Union. As the property continued to belong to the Union, it enjoyed constitutional immunity from State taxation. The State therefore was not entitled to recover non-agricultural assessment from the Board. Case-Laws Indian Laws Fri, 20 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312577