2003 (7) TMI 64

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....ts 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 income-tax clearance certificate under section 47A of the Agricultural Income-tax Act, 1939 (as amended). The challenge to the constitutio....

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....x Act, 1939, including section 47A thereof would go to show that no power has been conferred on the authority to detain vehicles carrying tea for non-production of the tax clearance certificates visualised under section 47A. Section 47A of the Act requires production of a tax clearance certificate issued by the competent authority, but there appears to be no provision in the Act empowering the aut....