Prohibition & Excise Supdt. A.P. & Ors vs Toddy Tappers Coop. Society, ...

The Supreme Court interpreted Section 72 of the Andhra Pradesh Excise Act, 1968, affirming that the requirement to lay rules before the State Legislature is directory and not mandatory. The Court held that non-compliance with the laying requirement does not render the rule void, referencing prior cases such as M/s Atlas Cycle Industries Ltd. and Quarry Owners' Association vs. State of Bihar. The judgment clarified that while the legislature should be informed, the executive's actions remain valid despite procedural lapses in laying rules before the legislature.