https://www.taxtmi.com/caselaws?id=458162 A statutory notification delegating powers under the COFEPOSA Act was not displaced by a later executive office order on work allocation, because a non-statutory order cannot override a valid notification by implication. The Joint Secretary (Revenue), as the delegated authority, was competent to consider the State Government's report under Section 3(2), and that consideration was a statutory requirement distinct from the constitutional safeguard under Article 22(5). Continued detention was therefore not vitiated on the ground of lack of competence, and the detention order was upheld. en-us Tue, 23 Feb 1999 00:00:00 +0530 Fri, 11 Oct 2024 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458162 A statutory notification delegating powers under the COFEPOSA Act was not displaced by a later executive office order on work allocation, because a non-statutory order cannot override a valid notification by implication. The Joint Secretary (Revenue), as the delegated authority, was competent to consider the State Government's report under Section 3(2), and that consideration was a statutory requirement distinct from the constitutional safeguard under Article 22(5). Continued detention was therefore not vitiated on the ground of lack of competence, and the detention order was upheld. Case-Laws Indian Laws Tue, 23 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458162