https://www.taxtmi.com/caselaws?id=278315 Article examines the validity of the Madhya Pradesh delegation and presidential amendment framework after a proclamation under Article 356, noting that Parliament may confer legislative power on the President subject to conditions without divesting legislative competence. It records that challenges based on colourable exercise, alleged non-consultation, and non-laying failed for lack of factual foundation, and that the amended motor vehicle tax provisions were treated as workable because they required owner declarations, inquiry, hearing, and refund safeguards. The statutory assessment and refund scheme was therefore regarded as constitutionally adequate, with the challenge to the amending legislation failing. en-us Thu, 09 Sep 1993 00:00:00 +0530 Thu, 24 Jan 2019 11:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278315 Article examines the validity of the Madhya Pradesh delegation and presidential amendment framework after a proclamation under Article 356, noting that Parliament may confer legislative power on the President subject to conditions without divesting legislative competence. It records that challenges based on colourable exercise, alleged non-consultation, and non-laying failed for lack of factual foundation, and that the amended motor vehicle tax provisions were treated as workable because they required owner declarations, inquiry, hearing, and refund safeguards. The statutory assessment and refund scheme was therefore regarded as constitutionally adequate, with the challenge to the amending legislation failing. Case-Laws Indian Laws Thu, 09 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278315