https://www.taxtmi.com/caselaws?id=154053 Delegated legislation cannot operate retrospectively unless the parent statute expressly or by necessary implication authorises such effect. Section 40 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 did not confer power to amend rule 49 of the 1955 Rules with retrospective effect, so the Explanation inserted to rule 49 was ultra vires and could take effect only prospectively. A laying requirement before Parliament did not cure the defect, because parliamentary laying does not validate a rule made beyond the scope of the delegated power. The challenge therefore succeeded and the cancellation order concerning the allotment was quashed. en-us Tue, 22 Aug 1972 00:00:00 +0530 Thu, 15 Jan 2026 12:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154053 Delegated legislation cannot operate retrospectively unless the parent statute expressly or by necessary implication authorises such effect. Section 40 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 did not confer power to amend rule 49 of the 1955 Rules with retrospective effect, so the Explanation inserted to rule 49 was ultra vires and could take effect only prospectively. A laying requirement before Parliament did not cure the defect, because parliamentary laying does not validate a rule made beyond the scope of the delegated power. The challenge therefore succeeded and the cancellation order concerning the allotment was quashed. Case-Laws Indian Laws Tue, 22 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154053