or annuities’ as ‘perquisite’. The legislative intent, policy and guidance is drawn and defined. Pursuant to such demarcated delegation, Rule 3(7)(i) prescribes interest- free/loans at concessional rates as a ‘fringe benefit’ or ‘amenity’, taxable as ‘perquisites’. This becomes clear once we view the analysis undertaken in Birla Cotton 7J (supra) viz. the ‘essential legislative function’ test. 24. Birla Cotton 7J (supra) refers to In Re.: The Delhi Laws Act 191220, wherein this Court held that an unlimited right of delegation is not inherent in the legislative power itself. The legitimacy of delegation depends upon its usage as an ancillary measure, which the legislature considers necessary for the complete and effective exercise of legislative powers. Provided that the legislative policy is enunciated with sufficient clearness or a standard is laid down, the courts should not interfere with the discretion that undoubtedly rests 20 1951 SCC 568. Civil Appeal No. 7708 of 2014 & Ors.