https://www.taxtmi.com/caselaws?id=45143 Parliament's competence to levy rubber cess was analysed as a question of excise character and residual legislative power: the levy could remain valid even if collection was shifted from the producer to another connected person, and the machinery was supported by Entry 97 read with Article 248. Section 12(2) was examined for excessive delegation and Article 14, but the Act's policy of regulating the rubber industry, the Board's limited choice between estate owners and manufacturers, and the surrounding controls and rule-making safeguards were treated as sufficient guidance. The rules on assessment and recovery were read as the operational collection framework, and the statutory scheme was upheld. en-us Mon, 25 Aug 1969 00:00:00 +0530 Sun, 10 Aug 2014 21:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45143 Parliament's competence to levy rubber cess was analysed as a question of excise character and residual legislative power: the levy could remain valid even if collection was shifted from the producer to another connected person, and the machinery was supported by Entry 97 read with Article 248. Section 12(2) was examined for excessive delegation and Article 14, but the Act's policy of regulating the rubber industry, the Board's limited choice between estate owners and manufacturers, and the surrounding controls and rule-making safeguards were treated as sufficient guidance. The rules on assessment and recovery were read as the operational collection framework, and the statutory scheme was upheld. Case-Laws Central Excise Mon, 25 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45143