Absence of a provision, can’t be ground for declaring statute as arbitrary

HIGH COURT OF DELHI Larsen and Toubro Ltd. vs.  UOI W.P.(C) Nos. 1897 to 1928, 1933 to 1950, 1953 & 1957 of 2012 June 1, 2012 JUDGMENT A.K. Sikri, Actg. CJ.  All these petitions, 52 in numbers, are filed by the same petitioner namely M/s Larsen & Toubro. The entire batch relates to the assessment year 2008-09 wherein the orders passed under Delhi Value Added Tax, 2004 (hereinafter referred to as the DVAT Act) read with Delhi Value Added Tax Rules, 2005 (in short ‘the DVAT Rules’) are questioned. The composition of these 52 writ petitions is as follows:- ...