https://www.taxtmi.com/caselaws?id=168631 SC commentary on the Kerala Essential Articles Control (Temporary Powers) Act, 1961 explains that the Act was upheld under the doctrine of pith and substance because its dominant object was control of essential articles, and the declaration of electricity as an essential article and the surcharge order were treated as valid conditional legislation. The Court held that the Legislature had laid down the policy and framework, so the executive's role in selecting the controlled article did not amount to excessive delegation; Presidential assent also cured any repugnancy issue as to the Act. On the surcharge order's text, however, a licensee was not liable for surcharge on electricity consumed by itself, because the order applied to supplies made by the Board, not self-consumption. en-us Mon, 01 Sep 1975 00:00:00 +0530 Mon, 08 Jun 2015 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168631 SC commentary on the Kerala Essential Articles Control (Temporary Powers) Act, 1961 explains that the Act was upheld under the doctrine of pith and substance because its dominant object was control of essential articles, and the declaration of electricity as an essential article and the surcharge order were treated as valid conditional legislation. The Court held that the Legislature had laid down the policy and framework, so the executive's role in selecting the controlled article did not amount to excessive delegation; Presidential assent also cured any repugnancy issue as to the Act. On the surcharge order's text, however, a licensee was not liable for surcharge on electricity consumed by itself, because the order applied to supplies made by the Board, not self-consumption. Case-Laws Indian Laws Mon, 01 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168631