PROHIBITION & EXCISE SUPDT.,A.P. vs TODDY TAPPERS COOP.SOC.MARREDPALY .

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 rather than 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. The judgment clarified that retrospective rules can be validly enacted as long as the procedural requirements are met, without necessitating legislative approval for such rules.