https://www.taxtmi.com/caselaws?id=282637 A reorganisation statute may validly authorise the Central Government to fix a dissolution date for an existing electricity board and to make provisional arrangements before final apportionment. The Court held that the cut-off date under Section 58 of the Madhya Pradesh Reorganisation Act, 2000 was not arbitrary under Article 14 because the successor boards had begun functioning on different dates and the parties were heard. It also upheld the apportionment of assets and liabilities, finding that power consumption ratio and revenue-generation capacity were rational bases for current assets and liabilities, while population ratio was not the governing criterion. The final challenge failed. en-us Wed, 13 Sep 2006 00:00:00 +0530 Fri, 16 Aug 2019 13:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282637 A reorganisation statute may validly authorise the Central Government to fix a dissolution date for an existing electricity board and to make provisional arrangements before final apportionment. The Court held that the cut-off date under Section 58 of the Madhya Pradesh Reorganisation Act, 2000 was not arbitrary under Article 14 because the successor boards had begun functioning on different dates and the parties were heard. It also upheld the apportionment of assets and liabilities, finding that power consumption ratio and revenue-generation capacity were rational bases for current assets and liabilities, while population ratio was not the governing criterion. The final challenge failed. Case-Laws Indian Laws Wed, 13 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282637