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(1965) 2 MLJ 254 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice K. Veeraswami
Case Number(s) : W.P. No. 639 of 1962.
Judgement Date :
Friday 09th of October 1964
| Chattanatha Karayalar | .....Appellant(s) | | Versus | | | The State of Madras represented by the District Collector, Tirunelveli and another | .....Respondent(s) |
Travancore Cochin Electricity Duly Act, 1950, sections 3 (1) and (2) and 9 (2) (a) and (b) — If ultra vires on ground of excessive delegation — Duty of Legislature to fix rate of tax or duty or to lay down the principles to guide the Executive — Legislature leaving it to the Executive to fix the rate or quantum, the manner of levy, the subject to levy and the exemption limit, etc. — Permissibility of delegation — Res judicata — Applicability — Assessment orders relating to different periods based on different causes of action — Bar of res
judicata.
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