Health security cess rules empower government to set registration, returns, audits, compounding, seizure and appeals procedures. Section 35 grants the Central Government power to make rules to implement the Act, including rules on cess determination, abatement and collection; registration, cancellation and revocation procedures for taxable persons; forms, filing, revision and verification of declarations and returns; oversight and monitoring requirements; audit procedures; record declarations; interest calculation; compounding of offences and related amounts; bonds or security for provisional release; seizure, inventory and disposal of goods or machines; and procedural rules for appeals and authorised representatives.
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.
Health security cess rules empower government to set registration, returns, audits, compounding, seizure and appeals procedures.
Section 35 grants the Central Government power to make rules to implement the Act, including rules on cess determination, abatement and collection; registration, cancellation and revocation procedures for taxable persons; forms, filing, revision and verification of declarations and returns; oversight and monitoring requirements; audit procedures; record declarations; interest calculation; compounding of offences and related amounts; bonds or security for provisional release; seizure, inventory and disposal of goods or machines; and procedural rules for appeals and authorised representatives.
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