The Bombay High Court has upheld the constitutional validity of the Goa Cess on Products and Substances Causing Pollution (Green Cess) Rules, 2014, ruling that delegating procedural powers to the executive does not constitute excessive delegation of legislative authority. The Court affirmed that the parent statute provides adequate guidance and limitations, and that framing procedural rules by the executive is permissible under the Constitution.
The dispute arose under the Goa Green Cess Act, 2013, which empowers the state government to levy a cess on products and substances identified as causing pollution. Section 4 of the Act specifies that the cess rate shall not exceed two percent of the sale value of the identified products and substances. The 2014 Rules were framed to establish the procedure for assessing, levying, and collecting the cess. Writ petitions were filed challenging the constitutional validity of Rule 3 of the Rules, arguing that delegating procedural powers to the executive amounted to excessive delegation and violated legislative competence.
A division bench comprising Justices Bharati Dangre and Nivedita P. Mehta examined the petitions and rejected the arguments of the petitioners. The Court observed that the parent statute clearly defines the scope of products and substances subject to the cess and sets a cap on the cess rate, providing sufficient legislative guidance. The Court noted that empowering the executive to determine procedural details for implementing the legislative policy does not infringe on legislative functions, as the essential legislative framework remains with the legislature.
The Court emphasized that delegation of authority is valid when the statute outlines the essential legislative policy and sets clear parameters, leaving the executive to handle implementation through procedural rules. The ruling reinforces the principle that procedural delegation is permissible and does not constitute unconstitutional overreach. It also affirms the state’s authority to implement environmental regulatory measures through the Green Cess Act and its rules.
This judgment underscores the judiciary’s role in balancing legislative intent and executive action, ensuring that delegated powers are exercised within the framework established by law. It clarifies that procedural rule-making by the executive, when guided and constrained by a parent statute, is constitutionally sound and supports effective implementation of legislative objectives.
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