https://www.taxtmi.com/caselaws?id=314393 Section 87 permits only peripheral or insubstantial restrictions or modifications that preserve the policy, essence and substance of the extended Act, so a new duty requiring unaided educational institutions to upload income, expenditure account and balance sheet on their website was beyond that power and was struck down as ultra vires. By contrast, the prohibition on charging any additional cost from parents, read with the obligation to disclose the fee structure at the start of the academic year, was treated as a permissible modification and upheld. Enhancing penalty amounts through executive notification was also invalid, because penalty quantum is a matter of legislative policy and could not be altered by such limited executive action. en-us Wed, 11 May 2022 00:00:00 +0530 Wed, 05 Jun 2024 20:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314393 Section 87 permits only peripheral or insubstantial restrictions or modifications that preserve the policy, essence and substance of the extended Act, so a new duty requiring unaided educational institutions to upload income, expenditure account and balance sheet on their website was beyond that power and was struck down as ultra vires. By contrast, the prohibition on charging any additional cost from parents, read with the obligation to disclose the fee structure at the start of the academic year, was treated as a permissible modification and upheld. Enhancing penalty amounts through executive notification was also invalid, because penalty quantum is a matter of legislative policy and could not be altered by such limited executive action. Case-Laws Indian Laws Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314393