Legislative oversight of delegated tax rules: parliamentary laying enables modification or annulment while preserving prior actions.
Clause 534 mandates that specified subordinate tax instruments-rules under the Act, Appellate Tribunal procedural rules, and notifications under designated provisions including Chapter XIII G-be laid before each House of Parliament promptly for a cumulative thirty days. If both Houses agree within the following session to modify or annul an instrument, it will thereafter take effect only in the modified form or be of no effect, while a without prejudice clause preserves the validity of actions previously taken under that instrument.