within the parameters of essential legislative policy. The question
must be considered from another angle. Delegation of essential
legislative function is impermissible. It is essential ... essential features."
43. The question that requires to be answered is whether the levy of tax on
services is an essential legislative function that
legislative power.
These are :
"(1) the legislature cannot efface itself :
(2) it cannot delegate the plenary or the essential legislative function;
(3) even ... that the essential
legislative function consists of the determination of the legislative
policy and the Legislature cannot abdicate essential legislative function
in favour of another
Constitution?
Question (i): Delegation of essential legislative functions
30. The substitution of Section 145 with an amended version by the FA
1995, with effect from ... accounting for computation of
taxable income, would partake of an essential legislative function.
39. To elaborate, if the power to notify standards
said provisions suffer from the
vice of excessive delegation of essential legislative functions.
3. On the other hand, the learned counsel for the respondents submit ... also do not
suffer from the vice of excessive delegation of essential legislative
functions.
Petitioners' submissions
4. It is the case of the petitioners
legislative power. These are :
"(1) the legislature cannot efface itself :
(2) it cannot delegate the plenary or the essential legislative
function;
(3) even ... that the
essential legislative function consists of the determination of
the legislative policy and the Legislature cannot abdicate
essential legislative function in favour of another
grid.
It was averred that there had been delegation of
essential legislative functions, and that the Rule
making at issue was beyond the power conferred ... rationale
of the provision and essential qualifications laid
down in the Act itself. It cannot be said essential
legislative function has been delegated
amend the existing law or to complete a legislative
exercise within any time frame. As there can be no serious dispute on the
above proposition ... required to
be taken and the time frame thereof are essential legislative functions
which should not be ordinarily subjected to interference or intervention
Supreme Court is
that the legislature cannot part with its essential legislative function,
as the same would virtually amount to abdication of its power ... applications that the
legislature has abdicated its power by delegating its essential
legislative function. On the contrary, the contention of the petitioners
is that
essence of the legislative power and that such a power could be
delegated even to a nonlegislative body. But the decision laid down
that ... power to fix the rate of tax was an essential legislative
function. But, even according to that view, such a power can be
delegated provided
Dr. Md. Rezaul Karim & Ors vs The State Of West Bengal & Ors on
