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 or safeguard. 29. Pandit Banarsi Das (supra) also refers to Powell v. Apollo Candle Company Ltd.25 which had upheld the power of delegation to levy duties by observing that there was complete guidance in the manner of fixing the rate of duty and 24 1959 SCR 427. 25 8 AC 282. Civil Appeal No. 7708 of 2014 & Ors. Page 14 of 17finally the order passed by the Governor had to be laid before both Houses of the Parliament without unnecessary delay. 30. In Devidas Gopal Krishnan v. State of Punjab26, this Court distinguished its earlier decision in Corporation of Calcutta v. Liberty Cinema27 where the majority upheld the fixation of tax on cinema shows, albeit the Calcutta Municipal Act, 1951 had failed to prescribe a limit to which tax could go. The majority in Liberty Cinema (supra) had referred to