Case Note & Summary
The case involved a challenge to the validity of notifications issued under the Patna Administration Act, 1915, which subjected residents of Patna Village to municipal taxation. The appellant, representing the Rate Payers' Association, contended that the notifications constituted delegated legislation that was ultra vires. The court examined the legislative history, noting that the Patna Administration Act empowered the Local Government to create a municipality and extend certain provisions of the Bengal Municipal Act. However, the court emphasized that any modifications must not alter the essential legislative policy. The notification dated 23rd April, 1951, was found to effect a radical change in policy by imposing taxation without adhering to the procedural safeguards established in the Bihar and Orissa Municipal Act, 1922. Consequently, the court ruled that the notification was ultra vires, while affirming the intra vires nature of Section 3(1)(f) of the Patna Administration Act, provided it was interpreted within the limits of not altering essential features. The appeal was allowed, and costs were awarded to the appellant.
Headnote
A) Constitutional Law - Delegation of Legislative Power - Essential Legislative Functions - Delegation cannot include change of policy - Patna Administration Act, 1915, Section 3(1)(f) - The court held that while an executive authority can modify laws, it cannot change essential features or policy. The notification extending municipal taxation was found to violate this principle, rendering it ultra vires (Paras 1-2).
Issue of Consideration
Whether the notification issued under the Patna Administration Act, 1915, was intra vires or ultra vires.
Final Decision
The Supreme Court held that Section 3(1)(f) of the Patna Administration Act is intra vires, but the notification dated 23rd April, 1951, is ultra vires as it changes essential legislative policy. The appeal was allowed, and costs were awarded to the appellant.
Law Points
- delegation of legislative power
- essential legislative function
- modification of laws
- ultra vires
- municipal taxation


