Court : Delhi
Decided on : Mar-03-1983
Reported in : 1983LC315D(Delhi); 1986(23)ELT87(Del); ILR1983Delhi487; 145ITR272(Delhi); 55STC162(Delhi)
..... a mosaic of compromises, with on one directly responsible for it and nobody satisfied. indigenous commercial commodities require protection. the legislature as the guardian and protector of the public interest gives the protection by putting tariff barriers. 67. to sum up. the power to fix the rate of a tax is ..... that parliament has in no way abdicated the authority, but is keeping strict vigilance and control over its delegate : (d. s. garewal v. state of punjab, : air1959sc512 ). that the legislature keeps control over the delegate is an indicia that it is a legislative power. 31. exemption notifications, thereforee, have been ..... 1946 when denning j. sitting in the court of king's bench delivered the judgment in central london property trust ltd. v. high trees house ltd. (1947) kb 130. lord denning brought it into being. we in india have nourished it. 20. motilal padampat sugar mills, : 118itr326(sc) , ..... of cases, stemming from the decision of denning j. (as he then was) in central london property trust ltd v. high trees house ltd. (1947) kb 130, began to develop a new doctrine of promissory estoppel. although this, at first, was treated as a revolutionary decision, and many lawyers ..... 8. by a notification dated august 29, 1980, issued in exercise of its powers under sub-s (1) of s. 25 of the customs act, 1962 (the act), the central govt. rescinded the exemption notification as follows : government of india,ministry of finance,department of revenue. new delhi, the 29th august, 1980 .....Tag this Judgment!