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Enprocon Enterprise Ltd. vs The Assistant Commissioner Of State Tax on 8 January, 2020

31. Delegation is the act of making or Page 15 of 46 Downloaded on : Sun Feb 16 13:21:39 IST 2020 C/SCA/14129/2019 ORDER commissioning a delegate. It generally means parting of powers by the person who grants the delegation and conferring of an authority to do things which otherwise that person would have to do himself. Delegation is defined in Black's Law Dictionary as "the act of entrusting another with authority by the empowering another to act as an agent or representative". In P. Ramanatha Aiyar's, The Law Lexicon, "delegation is the act of making or commissioning a delegate. Delegation generally means parting of powers by the person who grants the delegation, but it also means conferring of an authority to do things which otherwise that person would have to do himself". Justice Mathew in Gwalior Rayon Silk Manufacturing (Wvg.) Co. Ltd. v. The Assistant Commissioner of Sales Tax and Others [1974 (4) SCC 98], has succinctly discussed the concept of delegation.
Gujarat High Court Cites 59 - Cited by 1 - J B Pardiwala - Full Document

Nathalal Maganlal Chauhan vs State Of Gujarat on 4 February, 2020

30. The delegation is the act of making or commissioning a delegate. It generally means parting of powers by the person who grants the delegation and conferring of an authority to do things which otherwise that person would have to do himself. Delegation is defined in the Black's Law Dictionary as "the act of entrusting another with the authority by empowering another to act as an agent or representative". In P.Ramanatha Aiyar's, The Law Lexicon, "delegation is the act of making or commissioning a delegate. Delegation generally means parting of Page 33 of 76 Downloaded on : Sun Feb 16 13:23:06 IST 2020 C/SCA/513/2020 JUDGMENT powers by the person who grants the delegation, but it also means conferring of an authority to do things which otherwise that person would have to do himself". Justice Mathew in Gwalior Rayon Silk Manufacturing (Wvg.) Co. Ltd. v. The Assistant Commissioner of Sales Tax and Others [1974 (4) SCC 98], has succinctly discussed the concept of delegation. Paragraph 37 reads as follows:
Gujarat High Court Cites 72 - Cited by 5 - J B Pardiwala - Full Document

Pundrikbhai Ravindrabhai Trivedi vs State Of Gujarat on 4 February, 2020

30. The delegation is the act of making or commissioning a delegate. It generally means parting of powers by the person who grants the delegation and conferring of an authority to do things which otherwise that person would have to do himself. Delegation is defined in the Black's Law Dictionary as "the act of entrusting another with the authority by empowering another to act as an agent or representative". In P.Ramanatha Aiyar's, The Law Lexicon, "delegation is the act of making or commissioning a delegate. Delegation generally means parting of Page 33 of 76 Downloaded on : Mon Jun 15 17:47:06 IST 2020 C/SCA/513/2020 JUDGMENT powers by the person who grants the delegation, but it also means conferring of an authority to do things which otherwise that person would have to do himself". Justice Mathew in Gwalior Rayon Silk Manufacturing (Wvg.) Co. Ltd. v. The Assistant Commissioner of Sales Tax and Others [1974 (4) SCC 98], has succinctly discussed the concept of delegation. Paragraph 37 reads as follows:
Gujarat High Court Cites 72 - Cited by 0 - J B Pardiwala - Full Document

Valerius Industries vs Union Of India on 28 August, 2019

31 Delegation is the act of making or commissioning a delegate. It generally means parting of powers by the person who grants the delegation and conferring of an authority to do things which otherwise that person would have to do himself. Delegation is defined in Black's Law Dictionary as "the act of entrusting another with authority by the empowering another to act as an agent or representative". In P. Ramanatha Aiyar's, The Law Lexicon, "delegation is the act of making or commissioning a delegate. Delegation generally means parting of powers by the person who grants the delegation, but it also means conferring of an authority to do things which otherwise that person would have to do himself". Justice Mathew in Gwalior Rayon Silk Manufacturing (Wvg.) Co. Ltd. v. The Assistant Commissioner of Sales Tax and Others [1974 (4) SCC 98], has succinctly discussed the concept of delegation. Paragraph 37 reads as follows:
Gujarat High Court Cites 71 - Cited by 21 - J B Pardiwala - Full Document

Sidhartha Sarawgi vs Board Of Trustees For Port Of Kolkata&Or on 16 April, 2014

2. Delegation is the act of making or commissioning a delegate. It generally means parting of powers by the person who grants the delegation and conferring of an authority to do things which otherwise that person would have to do himself. Delegation is defined in Black’s Law Dictionary as "the act of entrusting another with authority by empowering another to act as an agent or representative". In P. Ramanatha Aiyar’s, The Law Lexicon, "delegation is the act of making or commissioning a delegate. Delegation generally means parting of powers by the person who grants the delegation, but it also means conferring of an authority to do things which otherwise that person would have to do himself". Justice Mathew in Gwalior Rayon Silk Manufacturing (Wvg.) Co. Ltd. v. The Assistant Commissioner of Sales Tax and Others1, has succinctly discussed the concept of delegation. Paragraph 37 reads as follows:
Supreme Court - Daily Orders Cites 16 - Cited by 0 - Full Document

M/S. Laxmi Trading Company vs State Of Telangana, And 5 Others on 4 November, 2022

28. Discussing ratio of the aforesaid judgments, the High Court pointed out that this Court noted the proposition that the aforesaid provision was to check the evasion of tax on inter-State sales and to prevent discrimination between the rates in one State and those in other States, the Parliament thought fit to enact Section 8 (2) (b) of the CST Act and further held that the object of the law apparently is to deter inter-State sales to unregistered dealers as such inter- State sales would facilitate evasion of tax and the fixation of the rate of local sales tax is essentially a matter for the 12 State legislatures and the Parliament does not have any control in the matter. It has been further held in the said decision that it is in public interest to see that in the guise of freedom of trade, they do not evade the payment of tax and it is an effective safeguard against the evasion of tax."
Telangana High Court Cites 10 - Cited by 0 - Full Document
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