https://www.taxtmi.com/caselaws?id=157285 A law providing for compulsory acquisition of an electrical undertaking was held to be, in substance, an acquisition statute and not a law regulating electricity or corporations. Under the Government of India Act, 1935, no legislative entry authorised the compulsory acquisition of a commercial or industrial undertaking, and such power could not be implied as incidental to another subject. Section 299(2) dealt with compulsory acquisition only for public purposes subject to compensation, while section 104 showed that residual authority required a Governor-General's notification. The Madras Legislature therefore lacked competence to enact the impugned measure, and the statute was invalid. en-us Wed, 10 Feb 1954 00:00:00 +0530 Wed, 10 Sep 2014 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157285 A law providing for compulsory acquisition of an electrical undertaking was held to be, in substance, an acquisition statute and not a law regulating electricity or corporations. Under the Government of India Act, 1935, no legislative entry authorised the compulsory acquisition of a commercial or industrial undertaking, and such power could not be implied as incidental to another subject. Section 299(2) dealt with compulsory acquisition only for public purposes subject to compensation, while section 104 showed that residual authority required a Governor-General's notification. The Madras Legislature therefore lacked competence to enact the impugned measure, and the statute was invalid. Case-Laws Indian Laws Wed, 10 Feb 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157285