Tax Laws passed by Legislature not open to judicial review – SC

CA Urvashi Porwal Brief of the Case In the case of AMIN MERCHANT V/s CHAIRMAN, CENTRAL BOARD OF EXCISE & REVENUE & ORS., it was held that the Finance Minister’s speech only highlights the more important proposals of the budget. Those are not the enactments by the Parliament. After it is legislated upon by the Parliament and a rate of duty that is prescribed in relation to a particular Tariff Head that constitutes the authoritative expression of the legislative will of Parliament. Even assuming that the amount of tax is excessive, in the matters of taxation laws, the Court permits gre...