Where a statute confers particular powers without prejudice to generality of a general power already conferred, those particular powers are only illustrative of the general power and do not in any way restrict the general power. However, the general power cannot be so exercised as to bring into existence ‘substantive rights or obligations or disabilities’ not contemplated.

If ‘specific topics’ are not explicitly listed in a statute, formulation of Rules can be justified provided it stays within overall scope of the Act [King Emperor v. Sibnath Banerji, AIR 1945 PC 156; Afzal Ullah v. State of U.P., AIR 1964 SC 264; Rohtak Hissar District Electric Supply Co. Ltd. v. State of U.P., AIR 1966 SC 1471; K. Ramanathan v. State of T.N., (1985) 2 SCC 116; D.K. Trivedi v. State of Gujarat, 1986 Supp SCC 20, BSNL v. TRAI, (2014) 3 SCC 222].

– Hon’ble Justice Aravind Kumar, Naresh Chandra Agrawal v. Institute of Chartered Accountants of India, [Civil Appeal No. 4672 of 2012].