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Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in 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 Houses agree in making any modification in the rule or regulation or in the notification, as the case may be, or both Houses agree that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, 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 or regulation or notification, as the case may be.
166.1 Introduction
This Section lays down the general procedure of laying delegated legislations before the Parliament for a prescribed duration.
166.2. Analysis
(a) The Act permits making of rules by Government, issuance of regulation by Board and issuance of notification by the Government.
(b) Such rule, regulation and notification, which is a part of delegated legislation is placed before the Parliament.
(c) It is laid before the Parliament, as soon as may be after it is made or issued, when the Parliament is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions
(d) Before the expiry of the session or successive sessions both Houses may make suitable modifications and would have effect in such modified form.
(e) However, any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification, as the case may be.
166.3. Comparative Review
Similar provisions are there in the existing tax laws as well.
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