Retrospective delegated rule-making requires express statutory authority; legislative laying provisions do not validate an ultra vires retrospective rule.

Retrospective rule-making by a delegate is permissible only where the enabling statute expressly or by necessary implication confers that power. Section 4(2) of the Andhra Pradesh Motor Vehicles (Taxation of Passengers and Goods) Act, 1952 authorised rules to effectuate the Act, but it did not authorise retrospective deletion of a tax concession. The fact that the rules were laid before the legislature, or framed pursuant to a legislative resolution, did not enlarge the delegated power. The retrospective rule was therefore invalid.

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Issues: Whether the rule-making power under Section 4(2) of the Andhra Pradesh Motor Vehicles (Taxation of Passengers and Goods) Act, 1952 authorised the State Government to frame retrospective rules deleting a tax concession with effect from an earlier date.

Analysis: The power of a legislature to enact retrospective law does not automatically extend to a delegate. A delegate can make retrospective rules only if such authority is expressly conferred or arises by necessary implication from the enabling provision. Section 4(2) conferred power to make rules to effectuate the Act, but it did not expressly authorise retrospective rule-making, nor could such power be implied merely because the rules were placed before the legislature or because the rules were framed pursuant to a legislative resolution. Laying of rules before the legislature serves a distinct purpose and does not validate rules that are beyond the scope of the delegated power.

Conclusion: The State Government had no power under Section 4(2) to make retrospective rules, and the deletion operating retrospectively was invalid.

Ratio Decidendi: Retrospective rule-making by a delegate is permissible only when the enabling statute expressly or by necessary implication confers that power; legislative laying provisions do not by themselves supply such authority.

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