https://www.taxtmi.com/caselaws?id=211429 Rule 14A(4) of the Bengal Excise Rules was examined for validity insofar as it authorised recovery of duty on wastage during re-distillation of rectified spirit at the highest rate applicable to foreign liquor. The Court treated the rule as regulatory in object, aimed at controlling wastage in the process, but held that the parent Act did not expressly confer power to impose a duty or fee for breach of such regulatory conditions. As delegated fiscal power must remain within the statutory delegation, the provision was held ultra vires the Bengal Excise Act, 1909 to that extent and invalidated, while the remaining regulatory parts of Rule 14A were left intact. en-us Fri, 09 Sep 2011 00:00:00 +0530 Sat, 05 Dec 2015 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211429 Rule 14A(4) of the Bengal Excise Rules was examined for validity insofar as it authorised recovery of duty on wastage during re-distillation of rectified spirit at the highest rate applicable to foreign liquor. The Court treated the rule as regulatory in object, aimed at controlling wastage in the process, but held that the parent Act did not expressly confer power to impose a duty or fee for breach of such regulatory conditions. As delegated fiscal power must remain within the statutory delegation, the provision was held ultra vires the Bengal Excise Act, 1909 to that extent and invalidated, while the remaining regulatory parts of Rule 14A were left intact. Case-Laws VAT and Sales Tax Fri, 09 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211429