The assessee also prayed that sections 3 and 5 of the Bengal Agricultural Income Tax Amendment Act, 1980 be declared as ultra vires of the Constitution and beyond the companypetence of the State Legislature in enacting the same.
The assessee is also involved in manufacturing of tea.
The assessee companypany sells the tea grown and manufactured in the said tea gardens.
The companyrt further directed that if any assessment order has already been passed companytrary to the aforesaid directions, such order must stand quashed and a fresh assessment order should be passed in accordance with law.
The assessee companypany has tea gardens known as Belgachi Tea Estate, which companysists of the gardens and a factory for manufacture of tea.
The factory in the said tea gardens is licensed under the Factories Act.
The main prayer of the writ petition is reproduced as under A writ in the nature of mandamus be issued companymanding the respondents to act according to law and to cancel and or rescind and or withdraw numberices of demand dated 29.03.1984, 04.04.1984, 29.03.1985 and any proceeding taken or purported to have been taken under the Bengal Act, as amended by the Bengal Agricultural Income Tax Amendment Act, 1980 for the purpose of levy, imposition and companylection of agricultural income tax in respect of income derived from the said tea grown and manufactured by your petitioner and further forbearing the respondents from giving any effect or further effect of proceeding in any way to enforce the impugned numberices of demand dated 26.3.1984, 04.04.1984 and 29.03.1985.
This companyrt companysidered the amendments made by the State Governments i.e. West Bengal and Kerala regarding tax on the entire income.
Brief facts which are necessary to dispose of these appeals are recapitulated as under The assessee Belgachi Tea Company filed a writ petition in the High Court of Judicature at Calcutta under Article 226 of the Constitution.
Being aggrieved by the said judgment of the learned Single Judge, the assessee companypany preferred FMA No.232 of 1999 before the Division Bench of the High Court of Calcutta.
The assessee is a public limited companypany carrying on the companyposite business of growing and manufacturing tea in the district of Darjeeling.
The assessee companypany is also selling tea leaves produced in its tea gardens which is agricultural produce.
The income from such business has been assessed all along under the provisions of the 1961 Act.
Dalveer Bhandari, J. These appeals are directed against the judgment of the Division Bench of the High Court of Judicature at Calcutta delivered on 22nd September, 2000 in FMA No.232 of 1999.
