https://www.taxtmi.com/caselaws?id=100128 An executive ceiling limiting cost audits to thirty per auditor, and counting audits by product and unit, was held unsupported by the Companies Act because the statute contained no express authority for such a quota and section 637A could not supply one beyond the parent provision. The restriction was therefore ultra vires and invalid. It also directly curtailed the professional work of cost auditors without a valid law or qualifying regulation, so it infringed Article 19(1)(g) and was not protected by Article 19(6). On the facts, the State's justification was unsupported by reliable material and the counting method lacked rational nexus, making the measure arbitrary under Article 14. The administrative restriction and consequential communications were struck down. en-us Mon, 23 Aug 1982 00:00:00 +0530 Tue, 31 Jan 2012 12:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100128 An executive ceiling limiting cost audits to thirty per auditor, and counting audits by product and unit, was held unsupported by the Companies Act because the statute contained no express authority for such a quota and section 637A could not supply one beyond the parent provision. The restriction was therefore ultra vires and invalid. It also directly curtailed the professional work of cost auditors without a valid law or qualifying regulation, so it infringed Article 19(1)(g) and was not protected by Article 19(6). On the facts, the State's justification was unsupported by reliable material and the counting method lacked rational nexus, making the measure arbitrary under Article 14. The administrative restriction and consequential communications were struck down. Case-Laws Companies Law Mon, 23 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100128