https://www.taxtmi.com/caselaws?id=165216 Section 296(2) of the Government of India Act, 1935 was treated as a transitional provision permitting a temporary appellate tribunal arrangement, not as a mandatory command requiring the Provincial Legislature to enact a tribunal law in any particular form. The Assam Revenue Tribunal (Transfer of Powers) Act, 1948 was upheld because it laid down a complete legislative scheme transferring appellate and revisional jurisdiction in a defined manner, so Section 3(3) did not amount to excessive delegation. The notification appointing the Commissioner of Hills Divisions and Appeals as appellate authority was also sustained as consistent with the later statutory scheme and not repugnant to Section 9 of the Eastern Bengal and Assam Excise Act, 1910. en-us Thu, 31 Jan 1957 00:00:00 +0530 Mon, 08 Sep 2014 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165216 Section 296(2) of the Government of India Act, 1935 was treated as a transitional provision permitting a temporary appellate tribunal arrangement, not as a mandatory command requiring the Provincial Legislature to enact a tribunal law in any particular form. The Assam Revenue Tribunal (Transfer of Powers) Act, 1948 was upheld because it laid down a complete legislative scheme transferring appellate and revisional jurisdiction in a defined manner, so Section 3(3) did not amount to excessive delegation. The notification appointing the Commissioner of Hills Divisions and Appeals as appellate authority was also sustained as consistent with the later statutory scheme and not repugnant to Section 9 of the Eastern Bengal and Assam Excise Act, 1910. Case-Laws Indian Laws Thu, 31 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165216