REGIONAL TRANSPORT OFFICER CHITTOOR ETC. vs ASSOCIATED TRANSPORT, MADRAS (P) LTD. & ORS.

The Supreme Court upheld the Andhra Pradesh High Court's decision that Section 4(2) of the Andhra Pradesh Motor Vehicles (Taxation of Passengers and Goods) Act, 1952 does not empower the State Government to make retrospective rules. The Court emphasized that while the legislature can enact retrospective laws, a delegate must have explicit authority to do so, which was not present in this case. Consequently, the retrospective deletion of certain sub-rules was deemed invalid, and the appeal was dismissed.