Supreme Court of India · 1963-12-13
KHYERBARI TEA CO. LTD. & ANR. vs THE STATE OF ASSAM
- Citation / case number
- SC 1962/128
- Court
- Supreme Court of India
- Petitioner
- KHYERBARI TEA CO. LTD. & ANR.
- Respondent
- THE STATE OF ASSAM
- Bench
- GAJENDRAGADKAR, P.B.,SARKAR, A.K.,WANCHOO, K.N.,GUPTA, K.C. DAS,AYYANGAR, N. RAJAGOPALA
Judgment text excerpt
The Supreme Court examined the constitutional validity of the Assam Taxation (on Goods carried by Road or on Inland Waterways) Act, 1961, which was enacted following the invalidation of the previous Act of 1954. The Court held that the restrictions imposed by the Act were not reasonable nor in the public interest as per Article 304(b) of the Constitution, thus infringing upon the freedom of trade guaranteed by Article 301 and Article 19(1)(g). The Court upheld the Assam High Court's decision declaring the Act constitutionally invalid.