Rule-making power covers cess administration, compliance procedures, audits, appeals, and offence compounding under the Act. The Central Government may make rules by notification for carrying out the provisions of the Act. The rule-making power extends to abatement conditions, utilisation of the cess, registration and cancellation procedures, declarations, collection and return filing, rectification, notices, audit, records, interest computation, compounding of offences, seizure-related matters, appeal procedures, qualifications of authorised representatives, and any other matter necessary for implementing the Act.
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 covers cess administration, compliance procedures, audits, appeals, and offence compounding under the Act.
The Central Government may make rules by notification for carrying out the provisions of the Act. The rule-making power extends to abatement conditions, utilisation of the cess, registration and cancellation procedures, declarations, collection and return filing, rectification, notices, audit, records, interest computation, compounding of offences, seizure-related matters, appeal procedures, qualifications of authorised representatives, and any other matter necessary for implementing the Act.
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