DANTULURI RAM RAJU AND ORS. vs STATE OF ANDHRA PRADESH AND ANR.

The Supreme Court upheld the constitutionality of the Andhra Pradesh (Krishna and Godavari Delta Area) Drainage Cess Act, 1968, ruling that it does not violate Article 14 of the Constitution. The Court found that the varying rates of cess reflect the differing costs of drainage schemes across the delta area, justifying the differential treatment. Additionally, the right of appeal under Section 5 of the Act was deemed not illusory, and the delegation of legislative power was not excessive, as sufficient guidelines were provided for cess fixation.