Tax law is a branch of public law

Classified in Law & Jurisprudence

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 Separation of powers  the functions
of a state are basically classified into three heads. They are:
1 Legislative Function
2. Executive Function
3. Judicial Function
The legislative function of the state is carried out by the legislature.
The legislature of the State enact laws which are required for sulating
conduct of people living in the society.
The executive branch of the government ( known as administrative
authorities or executive authorities') implement those laws enactez by the
legislature.
The judicial function is exercised by the judiciary and it settle disputes
between individuals. The judiciary also decide disputes between the
individuals and the Government.

Administrative law deals with the powers and functions of the
administrative authorities, the manner in which the powers are to be
exercised by them and the remedies which are available to the aggrieved
persons when those powers are abused by these authorities.

Rule of Law" is derived from the French phrase "la pricide
delegalite' (the principle of legality)) This maxim means that a government
should be based upon principles of law as distinct from the arbitrariness
of men who usually administer laws. In other words government should
be subject to law and there should not be law of the government.
Principles of Rule of Law
(a) Supremacy of Law
principle of rule of law is that in a country the
are supreme. All authorities should act as per law and they should
not have arbitrary power or wide discretionary power
(b) Equality before the law
The second principle of the rule of law is that there must be equally!
before the law. All persons should be subject to one and the same law.
. All persons should be subject to the jurisdiction
of the ordinary courts. There should not have extraordinary tribunals
or special courts for officers of the government and other authorities.
(c) Predominance of legal spirit (Impartial and Competent Courts)
The third principle of rule of law is that there should be impartial
and competent courts. The courts should be competent to protect and
enforce the rights of citizen. The courts should have authority to decide against the state and executive authorities.

Delegated Legislation
Law making is primarily the function of the legislature. The executive branch of the
government has to implement those laws which are enacted by the
legislature. But in the modern welfare state, the legislature after formulating
general policy empowers the executive to make rules to give details for
varied reasons. When the executive makes rules, regulations or notifications
in exercise of powers conferred to them, it is known as 'delegated legislation'
or 'subordinate legislation. The Act by which the powers are conferred
to the executive is known as Parent Act.
The simple meaning of the expression delegated legislation may be
given as under:
When the function of legtislation is entrustedsto organs other than legislature, it is called delegated legislation
Reasons for Growth : Save parliament time , technicalities , flexibility , expirement , emergency and quick situations

Permissable legislation : Commencement of Act , Power to fill in details ,  power of inclusion and exclusion , power to modify the statute. 
Edward Mills Co vs Ajmer  , Sinai v Union of India.

Impermissible delegation : power to repeal law , restrospective operation
Power to impose tax , core legislative functions


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