https://www.taxtmi.com/caselaws?id=175041 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. en-us Fri, 05 Sep 1980 00:00:00 +0530 Wed, 04 Nov 2015 11:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175041 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. Case-Laws Indian Laws Fri, 05 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175041