Prakasa Spectro Cast Private Limited vs The State Of Andhra Pradesh on 26 June, 2025
69. The law, as laid down by the Hon'ble Supreme Court, in the
judgments cited above, is that the function of the legislature is to formulate the
policy and purpose for which a Statute is sought to be enacted, leaving the
details of the implementation to the executive. This latitude has to be given to
the executive due to the complexity of present day economic activity and the
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W.P.No.29672 of 2023 & batch
multifarious requirements of the regulatory and taxation framework. However,
this latitude is, explicitly or implicitly, controlled by the requirement of adhering
to the purposes of the Statute. Therefore, this Court is required to see what
the purpose and object of the Act is, and consider whether such an inherent
control, over the discretion given to the executive, can be found and
formulated.