https://www.taxtmi.com/caselaws?id=280617 Delegated legislation under the Lotteries (Regulation) Act, 1998 cannot impose a fiscal charge unless the parent statute expressly authorises such an exaction; a rule that creates a per-draw levy without that foundation is ultra vires. A State notification that burdens draws conducted outside its territory is likewise beyond jurisdiction because it gives the levy impermissible extra-territorial effect and operates as a colourable exercise of power. The challenged rule and notification were therefore treated as invalid and incapable of enforcement, with refund consequences noted for amounts collected under them. en-us Wed, 14 Oct 2015 00:00:00 +0530 Tue, 14 May 2019 07:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280617 Delegated legislation under the Lotteries (Regulation) Act, 1998 cannot impose a fiscal charge unless the parent statute expressly authorises such an exaction; a rule that creates a per-draw levy without that foundation is ultra vires. A State notification that burdens draws conducted outside its territory is likewise beyond jurisdiction because it gives the levy impermissible extra-territorial effect and operates as a colourable exercise of power. The challenged rule and notification were therefore treated as invalid and incapable of enforcement, with refund consequences noted for amounts collected under them. Case-Laws VAT and Sales Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280617