https://www.taxtmi.com/caselaws?id=173697 Drainage cess legislation was upheld as a valid fiscal measure because the classification of delta areas into divisions was based on geographical features, drainage conditions, required improvements and projected expenditure, giving the levy a rational nexus to the object of funding drainage schemes. The uniform rate within each division and different rates between divisions did not violate Article 14. The appeal provision was not illusory, as it remained effective for matters within its scope despite not permitting alteration of the rate. The absence of a minimum cess rate did not amount to excessive delegation because the Legislature fixed the maximum rate and supplied sufficient guidance and limits for executive rate-fixing. en-us Thu, 16 Dec 1971 00:00:00 +0530 Mon, 21 Sep 2015 13:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173697 Drainage cess legislation was upheld as a valid fiscal measure because the classification of delta areas into divisions was based on geographical features, drainage conditions, required improvements and projected expenditure, giving the levy a rational nexus to the object of funding drainage schemes. The uniform rate within each division and different rates between divisions did not violate Article 14. The appeal provision was not illusory, as it remained effective for matters within its scope despite not permitting alteration of the rate. The absence of a minimum cess rate did not amount to excessive delegation because the Legislature fixed the maximum rate and supplied sufficient guidance and limits for executive rate-fixing. Case-Laws Indian Laws Thu, 16 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173697