Author: Mahadev V Nair, Student at Gujarat National Law University
In this article, I have attempted to cover the basic constitutional skeleton of taxation system and how the Indian Constitution has divided the taxation powers between the Centre and the State. Further, I have laid down some of the important articles of the Indian Constitution with regards to taxation and I have also explained what those Articles mean. After addressing that, I have explained the concept of Delegated Legislation, which is the major topic of discussion in this Article. I have briefly explained the reasons as to why Delegated Legislation is the need of the hour in our country and have also explained how it works in India while adhering specifically to the field of taxation. Further on, I have discussed the stand of the Supreme Court of India and established the view of the Supreme Court with regards to the field of Delegated Legislation, as far as taxation is concerned, since it is the centre of discussion in this Article. To reach the understanding of the same, I have gone through and discussed various judgements pronounced by the Supreme Court across the years and have based the contents of this article on them. Towards the end of the Article, there is a brief discussion as to why Delegated Legislation is a practical solution to many of the issues and limitations that the Legislation has been facing for some time. In the end, the Article also describes how Delegated Legislation would allow more flexibility to the Executive and help them to work efficiently and freely for the betterment of the Country.