Section 29
Laying of rules before Parliament.
The National Tax Tribunal Act, 2005
About this Act
An Act to provide for the adjudication by the National Tax Tribunal of disputes with respect to levy, assessment, collection and enforcement of direct taxes and also to provide for the adjudication by that Tribunal of disputes with respect to the determination of the rates of duties of customs and central excise on goods and the valuation of goods for the purposes of assessment of such duties as well as in matters relating to levy of tax on service, in pursuance of article 323B of the Constitution and for matters connected therewith or incidental thereto.
Every rule made under this Act by the Central Government
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 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 both Houses agree that the rule
should not be made, the 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.