FIRM GULAM HUSSAIN HAJI YAKUB &SONS vs STATE OF RAJASTHAN

The Supreme Court ruled that the State Council of Sirohi lacked legislative power to impose customs duty on charcoal exports without the approval of the Board of Regency as mandated by Section 9 of the Regency Act for the Sirohi Minority Administration, 1947. The Court held that the order imposing the duty was invalid due to the absence of such approval, and thus the appellant was not liable to pay the customs duty. The High Court's decision was overturned, affirming the principle that legislative authority must be exercised collectively by the Board.