Inclusion of procedural rules now covers Settlement Commission, Advance Rulings Authority and Appellate Tribunal procedures. Amendment to section 296 expressly inserts the rules of procedure framed by the Settlement Commission, the Authority for Advance Rulings and the Appellate Tribunal into the scope of the phrase 'every rule made under this Act,' clarifying that those procedural rules fall within the Act's rule-making framework.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of procedural rules now covers Settlement Commission, Advance Rulings Authority and Appellate Tribunal procedures.
Amendment to section 296 expressly inserts the rules of procedure framed by the Settlement Commission, the Authority for Advance Rulings and the Appellate Tribunal into the scope of the phrase "every rule made under this Act," clarifying that those procedural rules fall within the Act's rule-making framework.
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