Report No. 60
In the light of the above discussion we recommend that section 21 should be revised as follows:-
Revised section 21
21. Power to amend statutory instrument.-Where, by any Central Act or Regulation, a power to make a statutory instrument is conferred, then, unless the context otherwise requires, that power includes a power, exercisable in the like manner and subject to the like sanction and conditions (if any), to add to, amend, vary or rescind the statutory instrument so made.