Supreme Court · 2021 INSC 671 · Decided 26 October 2021
DR. U. N. Bora, EX. Chief Executive Officer & ORS. v. Assam Roller Flour Mills Association & ANR.
- Court
- Supreme Court of India
- Citation
- 2021 INSC 671 · [2021] 10 S.C.R. 484
- Case number
- CRIMINAL APPEAL No. 1967/2009
- Decided
- 26 October 2021
- Bench
- SANJAY KISHAN KAUL, M.M. SUNDRESH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
Headnote
Contempt of Courts Act, 1971 - Assam Agricultural Produce Market Act, 1972 - s.21 - Levy of cess on the agricultural produce bought or sold in the notified market area - Deeming fiction respondent no.1-Association - Rules struck down - s.21A inserted by 2006 amending Act - Challenged - Division Bench of High Court upheld s.21 and held that the deeming fiction would apply only where a trader fails to establish direct evidence of sale or purchase having
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