Bombay High Court Upholds Validity of Goa Green Cess Rules

The Bombay High Court upheld the constitutional validity of the Goa Cess on Products and Substances Causing Pollution (Green Cess) Rules, 2014. The court ruled that delegating the procedure for assessing, levying, and collecting the cess to the executive does not amount to excessive delegation of legislative power. The parent statute clearly lays down the legislative policy, taxable transaction, and rate structure, empowering the executive to frame procedural rules for its implementation is constitutionally valid.