https://www.taxtmi.com/caselaws?id=182813 Delegated power to extend and modify statutory provisions is valid only for non-essential adjustments that preserve the original law's policy and structure. Applying the Delhi Laws Act principles, the Court held that expressions such as "restriction" and "modification" in the Patna Administration Act permitted only minor or local changes, not alterations to the essential character of the municipal law. It further held that the notification extending a modified tax provision to Patna Village was ultra vires because it imposed municipal taxation without the statutory safeguards in the Bihar and Orissa Municipal Act, thereby changing legislative policy. The challenge succeeded because the notification exceeded the lawful limits of delegation. en-us Fri, 21 May 1954 00:00:00 +0530 Fri, 20 May 2016 10:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182813 Delegated power to extend and modify statutory provisions is valid only for non-essential adjustments that preserve the original law's policy and structure. Applying the Delhi Laws Act principles, the Court held that expressions such as "restriction" and "modification" in the Patna Administration Act permitted only minor or local changes, not alterations to the essential character of the municipal law. It further held that the notification extending a modified tax provision to Patna Village was ultra vires because it imposed municipal taxation without the statutory safeguards in the Bihar and Orissa Municipal Act, thereby changing legislative policy. The challenge succeeded because the notification exceeded the lawful limits of delegation. Case-Laws Indian Laws Fri, 21 May 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182813