Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Expenditure-tax Act, 1987: Board Can Create Retrospective Rules; Parliament May Modify or Annul Them</h1> The Expenditure-tax Act, 1987, grants the Board, under the Central Government's control, the authority to create rules via notifications in the Official Gazette to implement the Act's provisions. These rules can cover various aspects, including determining room charges, handling foreign exchange payments, and specifying forms and procedures for returns, notices, appeals, and cross-objections. The Board is empowered to apply rules retrospectively from the Act's commencement. Any rules made must be presented to Parliament, which can modify or annul them within a specified period, without affecting prior actions taken under those rules.
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