Securities Transaction Tax rules permit government rulemaking on returns and appeals, with parliamentary laying and modification procedures for instruments. The provision vests the Central Government with rulemaking authority for the Securities Transaction Tax chapter to prescribe times, forms and manners for return delivery and appeal filing, and permits rules on other prescribed matters; all rules and notifications must be laid before both Houses of Parliament for thirty days and may be modified or annulled by both Houses without affecting actions previously taken under them.
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.
Securities Transaction Tax rules permit government rulemaking on returns and appeals, with parliamentary laying and modification procedures for instruments.
The provision vests the Central Government with rulemaking authority for the Securities Transaction Tax chapter to prescribe times, forms and manners for return delivery and appeal filing, and permits rules on other prescribed matters; all rules and notifications must be laid before both Houses of Parliament for thirty days and may be modified or annulled by both Houses without affecting actions previously taken under them.
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