MEMORANDUM REGARDING DELEGATED LEGISLATION

Indirect-tax Clause 91 of the Bill seeks to amend section 11A of the Central Excise Act, inter alia, to insert a new sub-section (16) therein. The said sub-section (16) empowers the Central Government to make rules to provide for the manner of recovery of non-payment or short-payment of duty.

Clause 109 of the Bill seeks to amend section 67 of the 1994 Act to substitute clause (a) of the Explanation thereto, so as to enlarge the scope of the term “consideration”. Sub-clause (ii) of said clause (a) empowers the Central Government to make rules to provide for circumstances and conditions in which the expression “consideration” shall not include any reimbursable expenditure or cost incurred by the service provider and charged. Clause

118 of the Bill seeks to insert a new Chapter VII with respect to the establishment of Public Debt Management Agency.

Clause 138 of the Bill empowers the Central Government, by notification make rules for carrying out the purposes of the said Chapter.

Clause 143 of the Bill seeks to insert a new Chapter VIII with respect to the establishment of the Senior Citizen’s Welfare Fund.

Clause 151 of the Bill empowers the Central Government to make rules for carrying out the provisions of the said Chapter.

2. The matters in respect of which rules may be made or notification or order may be issued in accordance with the provisions of the Bill are matters of procedure and detail and it is not practicable to provide for them in the Bill itself.

3. The delegation of legislative power is, therefore, of a normal character