Delegating Procedure for Assessing, Levying, and Collecting Cess to the Executive Does Not Amount to Excessive Delegation: Bombay High Court

The Bombay High Court has ruled that delegating the procedure for assessing, levying, and collecting cess to the executive under the Goa Cess on Products and Substances Causing Pollution (Green Cess) Rules, 2014 is constitutionally valid. The Court held that such delegation does not amount to excessive delegation of legislative power because the parent statute clearly defines the legislative policy, taxable transactions, and rate limits. Thus, empowering the executive to…