TMI Blog1980 (9) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... tate was made applicable to Andhra Pradesh when that State was carved out. There were certain difficulties in the matter of levy of taxation on vehicles plying on inter-state routes and the State of Andhra Pradesh thought it fit to enact its own legislation, which it did in the form of the Andhra Pradesh Motor Vehicles (Taxation of Passengers and Goods) Act, 1952, Section 4(2) whereof empowered the State Government to make necessary rules to effectuate the enactment. Pursuant to this power, certain rules were framed, of which rule 1 consisted of three sub-rules. On 19- 6-1957 sub-rules (4) and (5) were added to that rule and sub-rule (5) ran thus: The proviso to sub-rule 1 of Rule 1 shall cease to be operative on and from 1st October, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity to payment of tax was bad in law. The legislature has no doubt a plenary power in the matter of enactment of statutes and can itself make retrospective laws subject, of course, to the Constitutional limitations. But it is trite law that a delegate cannot exercise the same power unless there is special conferment thereof to be spelled out from the express words of the delegation or by compelling implication. In the present case the power under s. 4(2) does not indicate either alternative. The position has been considered by the High Court at length and there is no need for us to go through the exercise over again. Indeed, considerable reliance was placed by learned counsel for the appellant on two circumstances. He argued that the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Craies on Statutes Law that there are three kinds of laying: (i) Laying without further procedure: (ii) Laying subject to negative resolution: (iii) Laying subject to affirmative resolution. The laying referred to in sub-section (3) of Section 40 is of the second category because the above sub-section contemplates that the rules would have effect unless modified or annulled by the House of Parliament. The act of the Central Government in laying the rules before each House of Parliament would not, however, prevent the courts from scrutinising the validity of the rules and holding them to be ultra vires if on such scrutiny the rules are found to be beyond the rule making power of the Central Government. It is, therefore, plain t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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