Power to makes rules.

21. (1) The Central Government may by notification in the Official Gazette make rules to carry out the provisions of this Act.

(2) Without prejudice to the generality of the foregoing power such rules may provides for all or any of the following matters namely : 

¹[ * * * ]

(b) the form and the manner in which and the time within which an appeal shall be filed before a Tribunal and the fees payable for filing such appeal; 

(c) the manner of certifying the copy of the certificate to be forwarded to the Recovery Officer under sub-section (2) of section 8C; and 

(d) any other matter which has to be or may be prescribed by rules under this Act.

(3) Every rule made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is session for a total period of thirty days which may be comprised in one session or in two or more successive sessions and if before the expiry of the session immediately following the session or the successive sessions aforesaid both House agree in making any modification in the rule or both Houses agree that the rule should not be made the rule shall thereafter have effect only in such modified form or be of no effect as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

Notes:

1.   Clause (a) omitted by Act 7 of 2017, s. 159 (w.e.f. 26-5-2017).