Central rulemaking power enables rules for assessment, collection and parliamentary scrutiny of the cess and modification procedures. The Central Government may, by notification, make rules to carry out the Chapter, including prescribing the manner of assessment, collection and utilisation of the cess and other related matters; all rules and notifications must be laid before each House of Parliament for a combined thirty-day period and may be modified or annulled by both Houses within the specified parliamentary period without affecting prior valid actions under the rule or notification.
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Provisions expressly mentioned in the judgment/order text.
Central rulemaking power enables rules for assessment, collection and parliamentary scrutiny of the cess and modification procedures.
The Central Government may, by notification, make rules to carry out the Chapter, including prescribing the manner of assessment, collection and utilisation of the cess and other related matters; all rules and notifications must be laid before each House of Parliament for a combined thirty-day period and may be modified or annulled by both Houses within the specified parliamentary period without affecting prior valid actions under the rule or notification.
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