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7. Power to make rules.-

(1) The Central Government may1[by notification in the Official Gazette] make rules for carrying out the purposes of this Act.

(2) 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 in session for a total period of thirty days which may be comprised in one session or2[in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, that 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.

1. Ins. by Act 4 of 1986, s. 2 and the Schedule (w.e.f. 15-5-1986).

2. Subs. by s. 2 and the Schedule, ibid., for certain words (w.e.f. 15-5-1986).

Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 Back

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