KRISHI UTPADAN MANDI PARISHAD . vs I.T.C. LTD. — C.A. No. 4824/2000

Case Summary: Krishi Utpadan Mandi Parishad v. I.T.C. Ltd. The Supreme Court partially allowed ITC Ltd's appeal against the Allahabad High Court's order. The High Court had invalidated the Director's 1999 order demanding agricultural market fees on cut tobacco transported from Saharanpur factory, holding the Director lacked revisional authority under Section 32 of the 1964 Act. The Supreme Court agreed the Director exceeded jurisdiction by reopening settled transactions from 1987 onward without explicit power to do so, but clarified that post-1991 amendments allowed delegation of Board powers to the Director under either Section 26-I or Section 33. The Court set aside the Director's order while directing ITC to produce accounts from August 1, 1998 onward for factual reconsideration. This case analysis is maintained by casestatus.in based on publicly available court records.