The Provision in Indian Statutes as a Delegation of Powers

1. The ap­propriate Government may, by notification in the Official Gazate, direct that any power exercisable by it under this Act or rules made there under shall in relation to such matters and subject to such condi­tions, if any, may be specified in the direction, be exercisable also:

(a) Where the appropriate Government is the Central Govern­ment, by such officer or authority subordinate to the Central Government or by the State Government or by such officer or authority subordinate to the State Govern­ment, as may be specified in the notification; and

(b) Where the appropriate Government is a State Government, by such officer or authority subordinate to the State Government as may be specified in the notification.

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2. The Corporation and, subject to any regulations made by the Corporation in this behalf, the Standing Committee may direct that all or any of the powers and function which may be exercised or per­formed by the Corporation or the Standing Committee, as the case may be, may, in relation to such matters and subject to such condi­tions, if any, as may be specified, be also exercisable by any officer or authority subordinate to the Corporation.

3. Section 60-A of the old Income-Tax Act, 1922 provided that if Central Government considers it necessary or expedient to do so for avoiding any hardship or anomaly, or removing any difficulty, that may arise as a result of the extension of this Act to the merged territories or to any Part B State or to Chandernagore, the Central Government may, by general or special order, make-

(i) An exemption,

(ii) Reduction in rate, or

(iii) Other modification,

In respect of income-tax

(i) In favour of any class of income, or

(ii) In regard to the whole or any part of the income of any person or class of persons.

In exercise of the powers conferred by this section, the Central Government passed the Merged States( Taxation Concessions) Order, 1949.

The delegation of the power to the Central Government under section 60-A was occasioned because the Legislature envisaged that the extension of this Act to the merged territories was likely to create hardship and anomalies and difficulties, which it may be necessary and expedient to avoid or remove.

Since it was not possible nor prac­ticable for the legislature itself to examine the vast number of cases that might arise and provide for them in the legislation, it left the work to its delegate namely, the Central Government, by empowering it to do so by a general or special order. In doing so, it laid down-

(i) The circumstance under which the power could be exer­cised,

(ii) The policy underlying the exercise of the power, and

(iii) The limits within which the power had to be exercised.