# SASHI PRASAD BAROOAH v. THE AGRICULTURE INCOME-TAX OFFICER, SHILLONG, ASSAM & ORS

- **Citation:** [1977] 2 S.C.R. 645
- **Court:** Supreme Court of India
- **Decided:** 1977-01-19
- **Bench:** H. R. Khanna, R. S. Sarkaria
- **Source:** https://unisonlegal.in/judgment/supreme-court-of-india/sashi-prasad-barooah-v-the-agriculture-income-tax-officer-shillong-assam-ors-7089
- **Pages:** 9

## Headnote

Assam A;;ric11/t11ral Income Tax Rules, 193,9 r. 23-Scope oj- Rule if ultra
vi res.
Rule 23 of the Assam Agricultural Income-tax Rules, 1939 provides that
where an order apportioning the liability to the tax on the basis of partition
has not been passed in respect of a Hindu undivided family hithert0: assessed
as undivided or joint, such family shall be deemed, to continue to be a Hindu
undivided or joint family.
The assessee was the Karta of a Hindu undivided family,_which was assessed
to agricultural income-tax in respect of income derived from the manufacture
and sale of tea.
The assessee contended before the Agricultural Income-tax
Officer that, since there was disruption of the Hindu undivided family, no agricultural income-tax was payable exen though agricultural income had arisen
from tea estates. This plea was rejected.
His petition under Art. 226 of the
Constitution impugning the validity of r. 23 had been dismissed by the
High
Court.
Jn appeal to this Court it was contended that (i) after the dissolution of
the family no assessment order could be made under r. 23 in respect of such
disrupted Hindu Undivided family (ii) the State Government had no power to
make a rule for the assessment of a Hindu undivided family after a partition
took place in the family.
Dismissing the appeals,
HELD: (1) The language of r. 23 clearly warrants the conclusion that in
the absence of an order apportioning the li~bility to tax on the basis of parfition in respect of a Hindu undivided family hitherto assessed as undivided or
joint, such family shall be deemed, for the purpose of the Act to continue to
be a Hindu Undivided family.
No order· apportioning the liability to tax on
the basis of the alleged partition having been passed, the family shall continue
to be treated as a Hindu undivided family.
[651 C-F]
2(a) The liability for tax having been created by the charging section, the
rule deals with the question as to who should be the person that should be
assessed to tax.
This is a matter of detail to carry out the purposes of the Act
and the State Government was well within its competence to inake the rule in
exercise of its rule-making power.
[652 C-D]
(b) The fact thaJ.. .unlike the Income-tax Act, there is no statutory provision
in the Act and the matter is dealt with by the rules, would not make any mate·
rial difference. The rules would lie as much binding as would
be
statutory
provision in 1jiis respect.
r652 E-F]
(c) It is well settled that it is not unconstitutional for the
legislature
to
leave it to the executive to determine the details relating to the working of taxation Jaws, such as s~lection of persons on whom the tax is to be levied, the
rate at which it is to be charged in respect of different classes of goods and 'the
like.
r652 G-H]
A
B
c
D
F
G
Pt. Ba11arsi Das v. Stale of Madhya Pradesh [1959] S.C.R. 427, followed.
H
Powell v. Appollo Candle Company Limited [1885] 10 A.C. 282 and Syed
Mohamed & Co. v. The Stale of Madras 3 S.T.C. 367, referred to.
A
B
c
D
E
F
G
H
646
SUPREME COURT REPORTS
(1977] 2 S.C.R.
C1v1L APPELLATE JuR1smcnoN : Civil Appeal'Nos. 245-251/72.
From the Judgment and Order dated 21-9-1970 of tfue Assam and
Nagaland High Court in Civil Rules Nos. 105 106 and 123 to 127/
66.
,
A. K. Sen, D. N. Mukherjee and N. R. Choudhary for the Appellant.
Purshottam Chatterjee and S. N. Choudhary for the respondents.

## Text

J
645
SASHI PRASAD BAROOAH
v.
THE AGRICULTURE INCOME-TAX OFFICER, SHILLONG,
ASSAM & ORS.
January 19, 1977
(H. R. KHANNA AND R. S. SARKARIA, JJ.]
Assam A;;ric11/t11ral Income Tax Rules, 193,9 r. 23-Scope oj- Rule if ultra
vi res.
Rule 23 of the Assam Agricultural Income-tax Rules, 1939 provides that
where an order apportioning the liability to the tax on the basis of partition
has not been passed in respect of a Hindu undivided family hithert0: assessed
as undivided or joint, such family shall be deemed, to continue to be a Hindu
undivided or joint family.
The assessee was the Karta of a Hindu undivided family,_which was assessed
to agricultural income-tax in respect of income derived from the manufacture
and sale of tea.
The assessee contended before the Agricultural Income-tax
Officer that, since there was disruption of the Hindu undivided family, no agricultural income-tax was payable exen though agricultural income had arisen
from tea estates. This plea was rejected.
His petition under Art. 226 of the
Constitution impugning the validity of r. 23 had been dismissed by the
High
Court.
Jn appeal to this Court it was contended that (i) after the dissolution of
the family no assessment order could be made under r. 23 in respect of such
disrupted Hindu Undivided family (ii) the State Government had no power to
make a rule for the assessment of a Hindu undivided family after a partition
took place in the family.
Dismissing the appeals,
HELD: (1) The language of r. 23 clearly warrants the conclusion that in
the absence of an order apportioning the li~bility to tax on the basis of parfition in respect of a Hindu undivided family hitherto assessed as undivided or
joint, such family shall be deemed, for the purpose of the Act to continue to
be a Hindu Undivided family.
No order· apportioning the liability to tax on
the basis of the alleged partition having been passed, the family shall continue
to be treated as a Hindu undivided family.
[651 C-F]
2(a) The liability for tax having been created by the charging section, the
rule deals with the question as to who should be the person that should be
assessed to tax.
This is a matter of detail to carry out the purposes of the Act
and the State Government was well within its competence to inake the rule in
exercise of its rule-making power.
[652 C-D]
(b) The fact thaJ.. .unlike the Income-tax Act, there is no statutory provision
in the Act and the matter is dealt with by the rules, would not make any mate·
rial difference. The rules would lie as much binding as would
be
statutory
provision in 1jiis respect.
r652 E-F]
(c) It is well settled that it is not unconstitutional for the
legislature
to
leave it to the executive to determine the details relating to the working of taxation Jaws, such as s~lection of persons on whom the tax is to be levied, the
rate at which it is to be charged in respect of different classes of goods and 'the
like.
r652 G-H]
A
B
c
D
F
G
Pt. Ba11arsi Das v. Stale of Madhya Pradesh [1959] S.C.R. 427, followed.
H
Powell v. Appollo Candle Company Limited [1885] 10 A.C. 282 and Syed
Mohamed & Co. v. The Stale of Madras 3 S.T.C. 367, referred to.
A
B
c
D
E
F
G
H
646
SUPREME COURT REPORTS
(1977] 2 S.C.R.
C1v1L APPELLATE JuR1smcnoN : Civil Appeal'Nos. 245-251/72.
From the Judgment and Order dated 21-9-1970 of tfue Assam and
Nagaland High Court in Civil Rules Nos. 105 106 and 123 to 127/
66.
,
A. K. Sen, D. N. Mukherjee and N. R. Choudhary for the Appellant.
Purshottam Chatterjee and S. N. Choudhary for the respondents.
The Judgment of the Court was delivered by
KHANNA, J.
The short question which arises for consideration in
these seven appeals filed on certificate against the judgment of Assam
and Nagaland High Court is the scope and validity of the following
part <;>f rule 23 9f the Assam Agricultural Income~tax Rules, 1939
(heremafter referred to as the rules) framed under section 50 of the
Assam Agricultural Income-tax Act (Assam Act 9 of 1939) (hereinafter referred to as the Act) :
"Where an order apportioning the liability to
the tax
. on the basis of partition has not been passed in respect of
a Hindu family hitherto assessed as undivided or joint, such
family shaLi be deemed for the purposes of the Act, to continue to be a Hindu undivided or joint family."
The High Court held that the facts of this case were covered by
the above quoted rule.
The High Court also repelled the challenge
to the vires of the rule.
The appeals arise out of seven petitions filed under articles 226
and 227 of the Constitution of India by the appellant which
were
dismissed by a common judgment.
The matter relates to assessment
years 1946-47, 1947-48, 1948-49, 1949-50, 1950-51, 1951-52 and
1955-56.
Each writ petition related to one of these years.
We may
set out the facts relating to the assessment year 1946-4 7 as it is the
common case of the parties that the decision about the writ petition
rd'.ating to that year would govern the other writ petitions also.
The appellant Sashi Prasad Barooah was the Karta of a Hindu
undivided family styled as S. P. Barooah & Others.
The family was
governed by Dayabhaga school of Hindu law and consisted of three
members.
The family owned certain tea estates and carried on the
business of tea plantation.
It was assessed under the Act in respect
of its income derived from manufacture and sale of tea.
The case
of the appellant is that there was a partition of the family on January
1, 1945 and as a result of that partition, some of the tea estates fell
to the share of the appellant and he became exclusive owner thereof
from the date of the partition.
A general notice dated April 3, 1946 was published in the Assam
Gazette and local newspapers in terms of sub-section ( 1) of section
19 of the Act calling upon persons whose agricultural income exceeded
..
SHASHI PD. v. AGRI. I.T.O. (Khanna, J.).
647
the limits of taxable income to furnish returns within the specified
A
time.
On ·March 24, 1947 the appellant addressed a letter to the
Agricultural Iucome-tax Officer praying for extension of . time
for
submission of the return.
Another letter dated May 10,
1947 was
addressed by the appellant to the Agricultural
Income-tax
Officer
stating that he was trying to expedite the submission of the return.
On February 15, 1951 the Agricultural Income-tax Officer addressed
a communication to the appellant asking him to file the return by
B
March 14, 1951.
The appellant by letter dated March
16,
1951
informed the said officer that he would meet him at Shillong.
In his
letter dated July 21, 1951 the appellant informed the Agricultural
Income-tax Officer that he would file his return as
soon as
some
matters were settled.
On March 25, 1955 the appef.lant addressed
another letter to the Agricultural Income-tax Officer stating that he
had not received the relevant assessment orders made by the Incomec
tax Officer (the income-tax officer under the Indian Income-tax Act,
1922) relating to the assessment years 1946-47 onwards.
On July
11, 1959 the following two notices were sent by the Agricultural
Income-tax Officer to the appellant :
"I am to inform you that following the dissolution
of
family business of Sashi Prasad Barna and Others in the
D
year 1945, you are liable to furnish a Return of agricultural incomes including those from the Tea Estates under
your ownership from the assessment year 1946-47.
Please also note that the Returns along with
certified
copies of Central Income-tax Assessment should reach this
office on or before 15-8-59.
In default, you will be liable
E
for summary assessment."
"Whereas I have reason to believe that your total agricultural income from sources
chargeable
to agricultural
income-tax in the year ending the 31st March,
1947 to
1959-
(a) has wholly escaped assessment;
(b) I therefore propose-
(i) to assess the said income that has escaped assessment.
F
I hereupon require you to deliver to me not later than
15-8-59 or within 30 days of the receipt of this notice, a
· G
Return in the attached form of your total agricultural incoine
during the previous year ending the 31st March, 1946 to
1958."
.
.
Accompanying the two notices sent by the Agricultural
Income-tax
Officer was also a notice under section 19 (2) and section 30 of the
Act.
The appellant failed to submit a return or to furnish certified
H
copies of the Central assessment orders.
The Agricultural Incoine~
tax Officer as per order dated June 22, 1961 assessed the total agricultural income of the appellant for the year
1946-47 ·to be
A
B
c
. D
E
F
G
H
648
SUPREME COURT REPORTS
(1977] 2 S.C.R.
Rs. 1,45,994. An amount of Rs. 19,321.44 was held to be recoverable from the appellant.
The appellant filed an appeal against that
order but the same was dismissed by the Assistant Commissioner of
Taxes on December 27, 1962.
Revision filed by the appellant was
dismissed by the Commissioner of Taxes as per order dated September 28, 1964. Certificate of public demand showing an amount of
Rs. 3,74,087,89 as due from the appellant for the seven years in
question was then issued by the Agricultural Income-tax Officer.
Proclamation for the sale of the property of the appellant was thereafter issued for the recovery of the amount due from the appellant.
The appellant thereupon filed, as mentioned earlier, seven writ petitions.
Prayer made in tlle writ petitions was to quash the impugned
assessment orders dated June 22, 1961, the notices of demand dated
July 4, 1961 and the proclamation of sale dated December 31, 1964.
Form one of the notices addressed by the taxation authorities to
the appellant as well as from the return filed on their behalf,
it
would appear that the taxation authorities were not averse in the
event of partition among the members of the Hindu undivided family,
to assess the appellant in his individual capacity in respect of the agricultural income arising from those tea estates which had fallen to his
share.
Such a course, it seems, was also not acceptable to the appellant.
His stand at the same time was that no assessment could be
made in the name of Hindu undivided family as according to him the
same had been disrupted as a result of partition.
The appellant thus
wanted a complete imunity from payment of agricultural income-tax
during the years in question even though agricultural income
had
arisen from tea estates.
Although a number of grounds were taken in the writ petitions, at
the hearing before the High Court only two grounds were pressed on
behalf of the appellant.
The first ground was that after the dissolution of the Hindu undivided family, no assessment order could be
made under the Act in respect of such disrupted Hindu undivided
family.
The second submission advanced on behalf of the appellant
was that in case it be held that the matter was covered by rule 23
reproduced above, in that event the said rule was
ultra
vires the
powers of the State Government to frame rules under the Act.
The
High Court, as already mentioned, decided on both the points in
favour of the revenue and against the appellant.
In appeal before us Mr. Sen on behalf of the appellant has contended that the Hindu undivided family of which the appellant was
the Karta was disrupted on January 1, 1945. It is urged. as was
done before the High Court, that after the disruption of that family,
it could not be assessed under the Act.
Rule 23 reproduced above.
according to the learned counsel, is not attracted in the present case.
Jn case, however, it be held that the said rule applies to the present
case, the State Government, Mr. Sen submits, had no power to make
such a rule.
The above contentions have been controverted by Mr. Chatterjee
on behalf of the respondents.
The learned counsel has also emphasised the fact that in none of the communications sent by the appellant
j
-f
SHASHI PD. v. AGRI. I.T.O. (Khanna, !.)
649
mentioned above, there was any reference to partition or the Hindu
undivided family.
After giving the matter our consideration, we are of the opinion
that the two contentions advanced by Mr. Sen on behalf of the appellant are not well founded.
It is consequently not necessary for us to
go into the question as to what is the effect of the omission of the
appellant to refer to the partition in the communications sent by him
to the Agricultural Income-tax Officer.
·
It may be apposite at this stage to refer to the material provisions,
as they stood at the relevant time, of the Act which provides for the
imposition of tax on agricultural income arising from lands situated
in Assam.
According to the dei}nition of "person" as given in section 2(m) of the Act, person includes an undivided or joint Hindu
family.
Section 3 is the charging section.
According to this section.
agricultural income-tax at the rate or rates specified in the
annual
Assam Finance Acts subject to the provisions of section 6 shall be
charged for each financial year in accordance with, and subject to, the
provisions of this Act on the total agricultural income of the previous
year of every individual, Hindu undivided or joint family, company,
firm and other association of individuals.
Section 19 of
the
Act
deals with the .return of income and reads as under :
"19. (1 ) The Agricultural Income-tax Officer shall; on
or before the first day of May or for the year commencing
1st April, 1939 any later day notified by the Government
in each year, give notice by publication in the press
and
otherwise in the manner prescribed by rules, requiring every
person· whose agricultural income exceeds the
limit
of
taxable income prescribed in section 6 to furnish, within
such period not being less than thirty days as may be specified in the notice, a return, in the prescribed
form
and
verified in the prescribed manner, setting forth (along with
such other particulars as may be required by the notice) his
total agricultural income during the previous year :
Provided that the Agricultural Income-tax Officer may
in his discretion extend the date for the delivery
of
the
return in the case of any person or :c1ass of persons;
(2) In the case of any person whose total agricultural
income is, in the opinion of the Agricultural Income-tax
Officer, of such amount as to render such person liable to
payment of agricultural income-tax for any financial yeai·
the Agricultural Income-tax Officer may serve in that financial year a notice in the prescribed form upon him requiring
him to furnish, within the prescribed period, a return in the
prescribed manner setting forth his total agricultural ·income
during the previous year.
.
(3) If any person has not furnished a return within the
time allowed by or under sub-section ( 1), or
sub-section
A
B
c
D.
E
F
G
H
A
B
c
D
E
F
G
H
650
SUPREME COURT REPORTS
[1977] 2 S.C.R.
(2) or, having furnished a return under either of those subsections, discovers any omission or wrong statement therein,
he may furnish a return or a revised return, as the case may
be, at any time before the assessment is made,
and
any
return so made shall be deemed to be made in due time
under this section."
Section 20 provides for the making of an assessment order.
Section
30 deals with income escaping assessment, and its material part reads
as under:
"If for any reason any agricultural income chargeable to
agricultural income-tax has escaped assessment
for
any
financial year, or has been assessed at too low a rate, the
Agricultural Income-tax Officer may, at any time
within
three years of the end of that financial year, serve on the
person liable to pay agricultural income-tax on such agricultural income or, in the case of a company on the principal officer thereof, a notice containing all or any of the
requirements which may be included in a notice
under
sub-section (2) of section 19, and may proceed to :mess or
reassess such income, and the provisions of this Act shall,
so far as may be, apply ;;ccordingly as if the notice were
a notice issued i.;ndcr that sub-section : "
Section 50 empr·.vers the State Government to make
rules.
The
material part of that section reads as under:-
"50. ( 1) The Provincial Government may, subject to
previous publication, make rules for carrying out the purposes of this Act, and such rules may be made for
the
whole of the Province or such part or parts thereof as may
be s~cified.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may-
(a)
(b)
(c)
(d)
- (e)
(f)
(g)
(h)
(i)
(j) prescribe the manner in which the
tax
shall
be
payable where the assessment
is
made
on
the
agricultural income of a Hindu undivided or joint
family and a partition of
the
property
of such
' ,,,_
~'
SHASHI PD. v. AGRI. I.T.O. (Khanna, J.)
6 51
- family has been effected after the
date
of such
A
(k)
(I)
(m)
assessment;
"
We have set out above the relevant part of rule 23.
The rule
clearly states that where an order apportioning the liability to the
tax on the basis of partition has not been passed in respect of a
Hindu family hitherto assessed as undivided or joint,
such family
.shall be deemed for the purposes of the Act, to continue to be a
Hindu undivided or joint family.
It would, therefore, follow
that
unless an order apportioning the liability to the tax on the basis of
partition is passed in respect of a Hindu undivided family which was
hitherto assessed as such undivided family, the said family shall be _
deemed for the purp.ose of the Act to continue to be a Hindu undivided family.
Admittedly no order apportioning the liability to the
tax on the basis of the alleged partition has been passed in respect
of the Hindu undivided family of which the appellant was the Karta.
As such, the aforesaid family shall continue to be treated, for the
purposes of the Act, as Hindu undivided family.
We are unable to
subscribe to the submission of Mr. Sen that the above rule
would
apply only in . those cases where the Hindu undivided
family
has
already been assessed under the Act and the only thing which remains
is the recovery of the tax in pursuance of the said assessment order.
Such cases, in our view, are covered by other part of rule 23.
We
are, however, not concerned with that part.
So far as the part of
rule 23 which has been reproduced above is concerned, its language
is clear and unambiguous.
The language clearly warrants the conclusion that in the absence of an order apportioning the liability to
the tax on the basis of partition in respect of a Hindu undivided
family hitherto assessed as undivided or joint, such family shall be
deemed -for the purposes of the Act to continue to be a Hindu undivided family.
As regards the second contention, Mr. Sen
submits
that the
power which has been conferred by- clause (j) of sub-section (2) of
section 50 of the Act is to make rules prescribing the manner in
which the tax shall be payable when the assessment is made on agricuhural income of a_ Hindu undivided or joint family and a
partition of the property of such family has been effected after the date of
such assessment.
It is urged that apart from that, the State Government has no power to make a rule for assessment of a Hindu undivided family after a partition takes place in such family.
This contention is devoid of force as we are of the opinion that the State Government was competent to make the part of rule 23 reproduced above
in exercise of the powers conferred by sub-section (1) of section 50:
According to that sub-section, the State Government may subject to
previous publication make rules for carrying out the purposes of this
Act.
It has not been disputed before us that there
was
previous
publication of the rules in question.
The question is
whether
the
B
c
D
E
F
G
H
/)-
A
B
c
D
E
F
G
H
652
SUPREME COURT REPORTS
(1977] 2 S.C.R.
part of rule 23 reproduced above can be said to have been made for
carrying out the purpose~ of the Act.
The answer to this question,
in our opinion, should be in the affirmative.
What the rule contemplates is that unless an order was made on the basis of the alleged
partition of a Hindu undivided family, such family shall be deemed
. for the purposes of the Act to continue to
be
Hindu
undivided
family.
The rule thus relates to the working of the Act.
Section
3 of the Act is the charging section and creates liability for tax in
respect of the total agricultural income of every individual,
Hindu
undivided family, firm and other association of
persons.
Such
a
liability having already been created by the above provision, rule 23
reproduced earlier deals with the question as to who should be the
person as defined in the Act who should be assessed in respect of the
agricultural income arising from property in respect of which Hindu
undivided family was assessed hitherto.
The rule provides that such
family shall continue to be deemed as Hindu undivided family
for
the purposes of the Act unless an order is made on the basis of the
partition amongst the members of the family.
This is a matter
of
detail to carry out the purposes of the Act and the State Government
in our opinion, was well within its competence to make the impugned
rule in exercise of its powers under sub-section ( 1) of section 50 of
the Act.
There is also nothing novel in a Hindu undivided family being
taxed as such in spite of a claim of its disruption unless an order on
the basis o~ the partition is made by the taxing
authorities.
Sub-·
section (1) of section 171 of the Income-tax Act 1961 provides that
a Hindu undivided "family hitherto assessed as undivided
shall
be
deemed for the purposes of the Act to continue to be a Hindu undivided family, except where and in so far as a finding of partition has
been given under that section in respect of the Hindu
undivided
family.
The fact that, unlike the Income-tax Act, there is no statutory provision in the Act with which we are
concerned
and
the
matter is dealt with by the rules framed under the Act would
not
make any material difference.
The rules would be as much binding
as would be the statutory provision in this respect.
The only requirement is that the rules
should be validly
made in exercise of the
powers conferred by the Act.
So far as this aspect is concerned,. we
have already held above that the rule in question was validly made
as it was within the competence of the State Government to make
such rule.
The proposition is well settled that it is not unconstitutional for
the legislature to leave it to the executive to detennine details relating
to the working of taxation laws, such as the selection of persons on
whom the tax is to be levied the rates at which it is to be charged in
respect of different classes of goods and the like [see Pt. Banarsi Das
v. State of Madhya Pradesh(')].
In that case this Court dealt with
the provisions of the Central Provinces and Berar Sales
Tax
Act,
1947.
The said Act provided for exemption from taxation in res-
(1) [1959] S.C.R. 427.
SHASHI PD. v. AGRI. I. T.O. (Khanna, J.)
653
pect. of the supply of certain material.
Power was also
conferred
upon the State Government to amend such exemption by notification.
This Court upheld the validity of that notification.
We may also refer to the case of Powell v. Appollo Candle Company Limited(') which dealt with section 133 of the Customs Regulation Act of 1879 of New South Wales.
That section conferred a
power on the Governor to impose tax on certain articles of import.
While repelling the challenge to the constitutional validity of
that
provision, the Privy Council observed :
"It is argued that the tax in question has been imposed
by the Governor and not by the Legislature who alone had
power to impose it.
But the
duties
levied
under
the
Order-in-Council arc really levied by the authority of
the
Act under which the order is issued. The Legislature has not
parted with its perfect control over the Governor, and has
the power, of course, at any moment, of withdrawing or
altering the power which they have entrusted to him.
In
these circumstances, their Lordships are of opinion
that
,. the judgment of the Supreme Court was wrong in declaring
section 133 of the Customs Regulations Act of 1879 to be
beyond the power of the Legislature."
In Syed Mohamed & Co. v. The State of Madras(2), the question
was as to the vires of rules 4 and 16 framed under the Madras General Sales Tax Act.
Section 5 (vi) of that Act had left it to the rnlemaking authority to determine at which single point in the series of
sales by successive dealers the tax should be levied, and
pursuant
thereto, rules 4 and 16 had provided that it was the purchaser who
was liable to pay the tax in respect of sales of hides and skins. The
validity of the rules wa~ attacked on the ground that it was only the
legislature that was competent to decide who shall be taxed and that
the determination of that question by the rule-making authorities was
ultra vir.es. The Madras High Court rejected this contention,
and
held on a review of the authorities that the delegation of authority
,
under section 5 (vi) was within permissible constitutional limits.
Powell's case as well as the case of Syed Mohamed were referred
to with approval by this Court in the case of Pt. Banarsi Das.
The
above decisions clearly lend support for the conclusion arrived at by
the High Court in the judgment under appeal that the State Government was within its competence to make rule 23 reproduced above .
We, therefore, uphold the judgment of the High Court and dismiss the appeals with costs.
One set of fee.
P.B.R.
(I) fl 885]
10 A.C.
282,
(2) J s:r.c. 367.
Appeal;; dismissed.
A
B
c
D
E
F
. G
H