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Statutory Provisions

Home Acts & Rules Bill Bills FINANCE BILL, 2008 Chapters List Chapter VI Service Tax dispute Resolution Scheme, 2008 This

Clause 96 - Power to make rules. - FINANCE BILL, 2008

FINANCE BILL, 2008
Chapter VI
Service Tax dispute Resolution Scheme, 2008
  • Contents

96. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Scheme.

(2)  Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—

(a)  the form in which a declaration may be made under section 90 and the manner in which such declaration may be verified;

(b)  the form of certificate which may be issued under sub-section (2) of section 91;

(c)  any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules.

(3)  The Central Government shall cause every rule made under this Scheme to be laid, as soon as may be after it is made, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

 
 
 
 

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