Open Ended Provision Permitting Collection of Duty in future Amounts to excessive delegation: Andhra Pradesh HC

The Andhra Pradesh High Court has ruled that an open-ended provision in the Electricity Duty Act permitting the collection of duty in the future amounts to excessive delegation and is, therefore, invalid. This decision highlights a crucial aspect of legislative drafting, emphasizing that while powers can be delegated to executive authorities, such delegation must be within defined limits and provide clear guidelines. An "open-ended" provision, without specifying the circumstances or the formula for future duty collection, effectively grants unbridled power to the executive, which the court deemed impermissible. This ruling ensures that legislative functions remain primarily with the legislature, preventing arbitrary imposition of duties.