AIR 1992 SUPREME COURT 2038 ::1992 AIR SCW 2255 ::1992 SCFBRC 292 ::1992 (2) UJ (SC) 67 ::1992 UJ(SC) 2 67 ::(1992) 2 All RentCas 380 ::1992 (3) SCC 285 ::(1993) 1 Guj LR 655 ::1993 (1) MadLW 54 ::(1992) 3 SCR 328 (SC) ::(1992) 2 SCJ 586 ::(1992) 3 JT 417 (SC)

Supreme Court Of India

(From : AIR 1984 Gujarat 60)

Hon'ble Judge(s): M. M. Punchhi, S. Mohan, G. N. Ray , JJJ

Gujarat Town Planning and Urban Development Act (27 of 1976) , S.119— Development fee - Express provision for imposition of fee absent - Regulations framed under Act by Development Authority for imposition of development fee - Unauthorised and illegal. Constitution of India , Art.245— Tax - Imposition by delegated authority - Express provision authorising imposition, necessary.Fee - Imposition by delegated authority - Express provision to that effect. necessary.Delegated authority - Imposition of tax/fee - Express provision to that effect. necessary.Tax - Imposition - Theory of implied intent or of ancillary power not applicable. In a fiscal matter it will not be proper to hold that even in the absence of express provision, a delegated authority can impose tax or fee. Such power of imposition of tax and/or fee by delegated authority must be very specific and there is no scope of implied authority for imposition of such tax or fee. Delegated authority must act strictly within the parameters of the authority delegated to it under the Act and it will not be proper to bring the theory of implied intent or the concept of incidental and ancillary power in the matter of exercise of fiscal power. Since there is no express provision in the Town Planning Act, 1976 for imposition of fee and the State Govt. has not delegated any such power to the Developm....