https://www.taxtmi.com/caselaws?id=153852 Article 239 places Union Territory administration in the President, who may act through an Administrator to the extent considered fit. Read with Articles 53(1) and 77(3), the constitutional scheme treats the President and subordinate officers as a single executive mechanism, not as principal and delegate. In the statutory setting of the Punjab Reorganisation Act and the General Clauses Act, the Administrator acting within authority is part of that mechanism for issuing notifications. The rate-fixing power under the sales tax law remained within the statutory framework, so the notifications issued through the Administrator were treated as valid and not as an impermissible case of further delegation. en-us Wed, 18 Aug 1982 00:00:00 +0530 Wed, 31 Jul 2013 18:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153852 Article 239 places Union Territory administration in the President, who may act through an Administrator to the extent considered fit. Read with Articles 53(1) and 77(3), the constitutional scheme treats the President and subordinate officers as a single executive mechanism, not as principal and delegate. In the statutory setting of the Punjab Reorganisation Act and the General Clauses Act, the Administrator acting within authority is part of that mechanism for issuing notifications. The rate-fixing power under the sales tax law remained within the statutory framework, so the notifications issued through the Administrator were treated as valid and not as an impermissible case of further delegation. Case-Laws VAT and Sales Tax Wed, 18 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153852