Excessive Delegation Archives

Jharkhand High Court quashes electricity duty on “net charges” for breaching constitutional limits and excessive delegation

“If electricity duty is charged on per cent of ‘net charges’ for energy consumed or sold, then similarly situated persons pay different duty depending on the distribution licensee, since the tariff fixed by the JSERC varies, which would amount to violation of Article 14 of the Constitution.”

Case Briefs High Courts

Delhi LG’s notification declaring Delhi police stations as “designated places” for E-recording of evidence of police witness, challenged before Delhi HC

The Writ Petition filed under Article 226 of the Constitution, challenged the vires of the Notification dated 13-8-2025, issued by the Home (General) Department, Government of NCT of Delhi (’GNCTD’), with the approval of the Delhi’s Lieutenant Governor.

Case Briefs Supreme Court

‘Rule 3(7) of IT Rules not iniquitous, draconian or harsh on taxpayers’; SC holds bank employees’ interest-free loans taxable as perquisites

“When there is certainty and clarity, there is tax efficiency which is beneficial to both the tax payer and the tax authorities. These are all hallmarks of good tax legislation.”

Case Briefs Supreme Court

Case load on NGT low, No need to set up Benches in every State; High Court’s jurisdiction unaffected: Supreme Court upholds constitutionality of NGT Act

Supreme Court: In the case where the Madhya Pradesh High Court Advocates Bar Association and the District Bar Association, both with their