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of <h1>Central Government Empowered to Make Rules for Commodities Transaction Tax under Section 133 of Finance Act, 2013</h1> Section 133 of the Finance Act, 2013 grants the Central Government the authority to make rules for implementing the provisions of the chapter on Commodities Transaction Tax. These rules can specify details such as the timeframe, form, and manner for submitting returns under section 110, as well as the form and verification process for appeals under sections 119 and 120. Once established, these rules must be presented before both Houses of Parliament for a total of thirty days. If both Houses agree on modifications or annulment, the rules will be adjusted accordingly without affecting prior actions taken under them.
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