The State Of Tamil Nadu vs M/S Serene Estate Private Limited on 19 February, 2024
4.7 Mr.S.R. Raghunathan, the Learned counsel also submitting that the
source of legislative power is traceable to Entry 44 of List III, would reiterate
that the same requires a legislative act. If the instrument falls under the
categories mentioned in Entry 91 of List -I, then the power shall only be in the
Parliament. The Learned Counsel would rely upon the Judgment in V.V.S. Rama
8 1996 SCC Online Bombay 67
Page No.19 of 48
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Writ Appeal No.758 of 2022 etc., (Batch)
Sharma Vs. State of UP,9.