MEMORANDUM REGARDING DELEGATED LEGISLATION
Sub-clause (1) of clause 16 of the Authority for Advance Rulings on Central Taxes Bill, 2007, seeks to empower the Central Government to make, by notification in the Official Gazette, rules for carrying out the provisions of the said Bill. Sub-clause (2) of the said clause specifies that such rules may be made for salary, allowances and pension payable to and other conditions of service of the Members, which includes the Chairperson.
2. The rules made by the Central Government shall be laid, as soon as may be after they are made, before each House of Parliament.
3. The matters in respect of which the rules may be made are generally matters of procedure and administrative detail and it is not practicable to provide for them in the Bill itself. The delegation of legislative power is, therefore, of a normal character.
