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    <title>1982 (12) TMI 223 - Supreme Court</title>
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    <description>The SC upheld the Aluminium Control Order&#039;s price-control scheme, holding that a writ petition was maintainable where part of the cause of action arose at Calcutta and the statutory appeal to the order-making authority was not an efficacious alternative remedy. It further held that Clause 4A required the Government to have regard to production costs but did not compel full reimbursement of every cost increase; consumer-oriented price control could stand absent manifest injustice. Clauses 4A and 4B were also held intra vires Section 3 of the Essential Commodities Act because the retention-price and account-adjustment mechanism was regulatory, not a tax. The Article 14 and natural justice challenges failed, and the appeal succeeded.</description>
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    <pubDate>Thu, 23 Dec 1982 00:00:00 +0530</pubDate>
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      <title>1982 (12) TMI 223 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=275543</link>
      <description>The SC upheld the Aluminium Control Order&#039;s price-control scheme, holding that a writ petition was maintainable where part of the cause of action arose at Calcutta and the statutory appeal to the order-making authority was not an efficacious alternative remedy. It further held that Clause 4A required the Government to have regard to production costs but did not compel full reimbursement of every cost increase; consumer-oriented price control could stand absent manifest injustice. Clauses 4A and 4B were also held intra vires Section 3 of the Essential Commodities Act because the retention-price and account-adjustment mechanism was regulatory, not a tax. The Article 14 and natural justice challenges failed, and the appeal succeeded.</description>
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      <pubDate>Thu, 23 Dec 1982 00:00:00 +0530</pubDate>
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