function in favour of the municipality. Same is true in the present case. 28. In Birla Cotton 7J (supra), the assessee had challenged a resolution passed by the municipal corporation to levy three taxes, including a levy of tax on consumption or sale of electricity. The challenge was that the levy of tax by the Corporation was by way of excessive delegation and was therefore ultra vires. This Court relied upon the judgment in Pandit Banarsi Das Bhanot v. State of Madhya Pradesh24, to uphold the levy. In Pandit Banarsi (supra), this Court had observed that a delegated legislation is not unconstitutional when the legislature leaves it to the executive to determine details relating to the working of taxation laws, such as selection of persons on whom the tax has to be levied, the rates at which it is to be charged in respect of different classes of goods and the like. The principal legislature, it was held, has not given unqualified power to fix the rate of tax without guidance, control