Rule making power for foreign exchange conservation travel tax enables Central Government to prescribe collection, penalty and appeal procedures. Power to make rules for the foreign exchange conservation (travel) tax is vested in the Central Government by notification in the Official Gazette, permitting rules on collection, payment, refund procedures, authorities for adjudication of penalties and other functions, appeal procedures and requirements for returns, particulars and information to implement the Chapter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rule making power for foreign exchange conservation travel tax enables Central Government to prescribe collection, penalty and appeal procedures.
Power to make rules for the foreign exchange conservation (travel) tax is vested in the Central Government by notification in the Official Gazette, permitting rules on collection, payment, refund procedures, authorities for adjudication of penalties and other functions, appeal procedures and requirements for returns, particulars and information to implement the Chapter.
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