https://www.taxtmi.com/caselaws?id=192333 An administrative exemption order remains valid if the authority in fact possessed the underlying statutory power and the action is referable to a lawful source, even where the order does not expressly cite the correct provision. The SC held that the touring cinema exemption under Rule 14 was not liable to be set aside merely because Section 11 of the Tamil Nadu Cinemas (Regulation) Act was not mentioned, since the exemption power was traceable to the amended proviso in Rule 14 and that amendment had already been upheld. The appellate court's interference was therefore unwarranted and the exemption stood restored. en-us Tue, 16 Mar 2004 00:00:00 +0530 Fri, 21 Jun 2024 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192333 An administrative exemption order remains valid if the authority in fact possessed the underlying statutory power and the action is referable to a lawful source, even where the order does not expressly cite the correct provision. The SC held that the touring cinema exemption under Rule 14 was not liable to be set aside merely because Section 11 of the Tamil Nadu Cinemas (Regulation) Act was not mentioned, since the exemption power was traceable to the amended proviso in Rule 14 and that amendment had already been upheld. The appellate court's interference was therefore unwarranted and the exemption stood restored. Case-Laws Indian Laws Tue, 16 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192333