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18. Learned counsel for the petitioners cited the following rulings in support of his contention that a delegatee cannot by exercise of the power conferred by the Legislature in the delegation act against the main provisions in the statute or vary or abrogate the same :

(1) The Commissioner of Income-tax, Madras v. S. Chenniappa Mudaliar , (2) Second Income-tax Officer, City Circle VI, Madras and Others v. M.C.T. Trust and Others [(1976) 102 I.T.R. 138], (3) Madras Industrial Linings Ltd. v. Income-tax Officer, Companies Circle I(6), Madras and Others [(1977) 110 I.T.R. 256], (4) Atmanatha Swami Devasthanam v. The Commissioner Hindu Religious and Charitable Endowments Board, Madras-34 and Another [(1980) I MLJ 375] and (5) Collector of Central Excise, Bombay-I and Another v. Parle Exports (P) Ltd. .