As per case facts, the Delhi Administration challenged a High Court judgment that deemed amendments to Delhi Land Revenue Rules (49, 63, 65, 67, and Form P5) ultra vires the ... Delhi Land Revenue Act, 1954. The High Court found these amendments problematic as they hindered the accurate recording of land possession in 'Excluded Areas,' which is crucial for determining land rights and tenure. The question arose whether the rule-making authority had overstepped its powers by classifying land and excluding specific areas from record-of-rights preparation, thereby impacting possession records and tenure-holder rights. Finally, the Supreme Court upheld the High Court's decision, ruling that rule-making powers cannot surpass the enabling Act or be inconsistent with it. The Court found the amendments, which excluded certain lands from field inspections and record-of-rights, violated the Land Revenue Act's mandate for comprehensive land records reflecting possession and tenure. Thus, the amendments were quashed, confirming the authority had exceeded its statutory power.