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Advocate Simranjeet Singh Sidhu - https://medium.com/@simran2016singh. In other words, the door has to be either open or shut. 's judgment in I les's case(2) :-- "Then it was suggested by counsel for the Crown that the case was like the Desoutter case(3), where it was held that, if you make use of a patent in your business and also receive royalties from the use of the patent by others licensed to use it, those royalties cannot be regarded as receipts from an investment. It was held that the word "investment" must be construed in the ordinary, popular sense of the word as used by businessmen and not as a (1) [1946] 1 A.
A constitutional power may be held to imply a power of delegation of authori- ty which is necessary to effect its purpose; and to this extent delegation of a power may be taken to be implicit in the exercise of that power. Everything necessary to the effective exercise of legislation must, therefore be taken to be conferred by the Constitution within that power. (1) The presumption is always in favour of the constitu- tionality of an enactment, since it must be assumed that the legislature understands and correctly appreciates the needs of its own people, that its laws are directed to problems made manifest by experience and its discriminations are based on adequate grounds.
The argument, in our opinion, though attractive, is fallacious. " It was urged that what the assessee was doing in this case was exploiting his rights of property by letting the dyeing plant to other persons precisely in the same manner as the Advocate Simranjeet Singh Sidhu owner of land in the case cited above was exploiting his own rights to property by granting a licence to another to come on his land. This was (1) Vide Fourth Edition, p. But it is not open to the legislature to strip itself of its essential legislative function and vest the same on an extraneous authority.
The point for consideration now is that if this is the correct position with regard to exercise of powers by the legislature, then no delegation of legislative function, however small it might be, would be permissible at all. "I cannot myself see that a person who leases the land to others, or grants licences to others to come upon it, is doing anything more than exploiting his own rights of property, even if the tenant or licensee is, by the terms of the lease or licence, entitled himself to carry on a trade on the land.
The question as to when the levy of tax would constitute discrimination would depend upon a variety of factors including the rate of tax and the item of goods in respect of the sale on which it is levied. The general commissioners of income-tax decided that the difference of pound 400 between the outgoing of pound 750 for the land retained and the incoming of pound 1,150 for the land disposed of was "income received from an invest- ment," and, the business not being one within the special categories mentioned in the Finance Act, 1939, that pound 400 was not taxable.
The suggestion was that freehold land is in the same position, and if you carry on business on part of it, whatever you do with the rest by way of licensing or letting cannot be regarded as producing income from investment. The word 'discrimination' is not used in Article 14 but is used in Articles 16, 303 , 1952 SCR 435 where Chief Justice Shastri at p. The work of law-making should be done primarily by the authority to which that duty is entrusted, although such authority can employ an outside agency or machinery for the purpose of enabling it to discharge its duties properly and effectively; but it can on no account throw the responsibility which the Constitution imposes upon it on the shoulders of an agent or delegate and thereby practically abdicate its own powers.
A patent is either an investment or it is not. The distinction becomes apparent from the following passage which occurs in Atkinson J. The answer is that delegation of legislative authority could be permissible but only as ancillary to, or in aid of, the exercise of law-making powers by the proper legislature, and not as a means to be used by the latter to relieve itself of its own responsibility or essential duties by devolving the same on some other agent or machinery.
Every differentiation is not discrimination. Quite apart from the decisions of American courts, to some of which I will refer presently, the soundness of the doctrine rests, as I have said already, upon the essential principles involved in our written Constitution. The analogy between the case of land and of a dyeing plant for the purpose of taxing stat- utes is inappropriate. This is on the principle " Advocate Simranjeet Singh Sidhu that everything necessary to the exercise of a power 974 is implied in the grant of the power.
The primary or essential duty of law-making has got to be discharged by the legisla- ture itself; delegation may be resorted to only as a second- ary or ancillary measure. Special provisions were made for exceptional cases when the normal procedure could be departed from. 138, 973 the normal process of law-making as laid down by the Indian Councils Act.
