IN THE HIGH COURT AT CALCUTTA
JUDGMENT :
Rai Chattopadhyay, J.
(1) Two writ petitions being W.P. No. 17846(w) of 2012 and W.P. No. 11513(w) of 2019 are taken up together for disposal by dint of this common judgment, as the two are connected and deal with the same subject matter, which is as follows;
(2) The subject matter of challenge in W.P.No. 17846(w) of 2012 are the two notifications being (i) No. 429-M.W&C/9M-9/2000 dated January 29, 2002 (hereinafter referred to as No.429) and (ii) No. 2537-M.W.&C/1M-05/99(Pt.1) dated August 22, 2008 (hereinafter referred to as No.2537).
(3) By way of amendment of the said writ petition, the petitioner has further challenged the West Bengal Act XXVII of 2014 being the West Bengal Agricultural Produce (Regulation) (Amendment) Act, 2014 (hereinafter referred to as the Amendment Act of 2014 or the 2014 Amendment Act) and the West Bengal Act XVI of 2017 being the West Bengal Agricultural Produce (Regulation) (Amendment) Act, 2017 (hereinafter referred to as the Amendment Act of 2017 or the 2017 Amendment Act).
(4) The subject matter of challenge in W.P. No. 11513 (w) of 2019, is the assessment order dated June 30, 2016, issued by the Secretary, Purba Bardhaman Zila Regulated
The increased licensing fee imposed for cattle export is deemed a tax rather than a regulatory fee, making it ultra vires the powers granted under the Act.
The imposition of octroi on goods like groundnut oil does not infringe the right to trade under the Constitution if justified as reasonable and in public interest.
The power to regulate imports does not inherently include the authority to levy inspection fees without explicit legislative authorization.
The court held that assessments made after the statutory period and without following proper procedures violate principles of natural justice and jurisdiction under the Telangana Agricultural Produce....
The court emphasized the necessity of complying with procedural requirements and principles of natural justice in administrative assessments, ruling that unauthorized assessments contravene statutory....
Industrial concerns are not liable to pay market fees on agricultural produce brought into the market area for processing and manufacturing under section 28 of the Act, 1963, provided that they have ....
Writ Petitions are maintainable when assessing authorities violate jurisdiction or natural justice, highlighting the necessity of due process in administrative assessments.
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