https://www.taxtmi.com/caselaws?id=150419 The power to modify an extended fiscal enactment by notification was upheld where the modification did not alter the statute's essential legislative policy. The delegation to amend exemptions and the schedule was treated as ancillary and subsidiary, not excessive or uncanalised, because the Act itself supplied the governing policy and the delegate only worked out details. The substituted notice requirement was also sustained: statutory notice remained a real safeguard, and the notice period was found reasonable in the circumstances, giving a practical opportunity to object. The amended notice structure and the levy on durries were therefore valid. en-us Thu, 18 Nov 1971 00:00:00 +0530 Thu, 16 May 2013 15:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150419 The power to modify an extended fiscal enactment by notification was upheld where the modification did not alter the statute's essential legislative policy. The delegation to amend exemptions and the schedule was treated as ancillary and subsidiary, not excessive or uncanalised, because the Act itself supplied the governing policy and the delegate only worked out details. The substituted notice requirement was also sustained: statutory notice remained a real safeguard, and the notice period was found reasonable in the circumstances, giving a practical opportunity to object. The amended notice structure and the levy on durries were therefore valid. Case-Laws VAT and Sales Tax Thu, 18 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150419