Vidhi Codex

section 35

Power to make rules.

The Health Security se National Security Cess Act, 2025
Health202542 sections7 chapters
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Chapter IX MISCELLANEOUS

Statutory text
  1. (1) The Central Government shall, by notification, make rules for carrying out the provisions of this Act.
  2. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—
    • (a) the abatement or other conditions subject to which the cess determined shall be payable under sub-section (6) of section 5;
    • (b) the conditions subject to which the cess shall be abated due to non-operation under sub-section (7) of section 5;
    • (c) the activities, schemes and programmes for national defence and security or public health for which the cess may be utilised under sub-section (3) of section 7;
    • (d) the form and manner of registration by a taxable person with the jurisdictional proper officer under sub-section (1) of section 8;
    • (e) the manner and the period within which the proper officer may cancel a registration under sub-section (2) of section 8;
    • (f) the form, manner and conditions subject to which taxable person may apply for revocation of cancellation of registration and the manner and the period within which the proper officer may decide upon the application for revocation of cancellation of registration under sub-section (5) of section 8;
    • (g) the form, manner and period within which self-declaration shall be furnished by the taxable person and the other technical or operational particulars to be contained in the said declaration under sub-section (1) of section 9;
    • (h) the period, form and manner for furnishing a revised declaration, for any change in the relevant parameters, by the taxable person under sub-section (2) of section 9;
      • (i) the form, manner and period within which the proper officer shall do the calibration, verification or confirmation of the declaration filed by the taxable person under sub-section (4) of section 9;
    • (j) the oversight, monitoring or verification mechanism to be complied with by the taxable person under sub-section (6) of section 9;
    • (k) the manner for collection of cess from taxable person under sub-section (1), and the form, manner, the period within which and the conditions and restrictions subject to which return shall be furnished by the taxable person under sub-section (2), of section 10;
    • (l) the form and manner of rectification of omission or incorrect particulars filled in the return by a taxable person under sub-section (4) of section 10;
    • (m) the form and manner of the notice issued by the proper officer to a taxable person who fails to furnish the return within the specified time under sub-section (5) of section 10;
    • (n) the manner of information to the taxable person of the discrepancies noticed in his return by the proper officer under sub-section (1) of section 11;
    • (o) the period, frequency and manner of audit to be undertaken by the proper officer under sub- section (1), and the manner in which the taxable person shall be informed of the said audit under sub-section (3), of section 12; (p) the manner of declaration of preparation or maintenance of records to the proper officer by the taxable person under clause (a) of sub-section (2) of section 14; (q) the manner of calculation of interest under sub-section (2) of section 17; (r) the manner of compounding of offences by the proper officer under sub-section (1), and the offences or class of persons to whom compounding shall not be available under clause (e) of sub- section (2), of section 23;
    • (s) the amount for compounding of offences under sub-section (4) of section 23;
    • (t) the manner and quantum for execution of bonds or furnishing of security for release of seized goods or machines on provisional basis under sub-section (8) of section 24;
    • (u) the manner of disposal of goods or machines seized by the proper officer under sub-section (11), and the manner of preparation of inventory of the seized goods under sub-section (12), of section 24;
      • (v) the form and manner of preferring appeal to the appellate authority under sub-section (1), and the manner of verification of such appeal under sub-section (4), of section 29;
    • (w) the form and manner of preferring appeal to the Appellate Tribunal under sub-section (1) of section 30;
      • (x) the qualifications for a person for becoming an authorised representative under clause (c) of sub-section (2) of section 31;
    • (y) the form for appeals preferred by the aggrieved person before the High Court and the manner of verification of such appeal under sub-section (2) of section 32;
    • (z) any other matter which is to be or in respect of which provision is to be made, by rules for carrying out the provisions of this Act.

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