Section 296:
Rules and certain notifications to be placed before Parliament.
1,2The Central
Government shall cause every rule made under this Act , 3
the rules of procedure framed by the
Settlement Commission under sub-section (7) of section 245F, the Authority for Advance Rulings
under section 245V and the Appellate Tribunal under sub-section (5) of section 255 and 4
every
notification issued before the 1st day of June, 2007 under sub-clause (iv) of clause (23C) of
section 105
and every notification issued under sub-section (1C) of section 139 6
or third proviso to
sub-section (1) of section 153A or second proviso to sub-section (1) of section 153C to be laid as soon as
may be after the rule is made or the notification is 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 notification or
both Houses agree that the rule or notification should not be made or issued, that rule or notification 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 notification.
Notes:
1. Restored by Act 3 of 1989, s. 95 (w.e.f.1-4-1989). Earlier it was substituted by Act 4 of 1988, s. 122 (w.e.f. 1-4-1989).
2. Subs. by Act 41 of 1975, s. 80, for “section 296” (w.e.f. 1-4-1976).
3. Ins. by Act 32 of 1994, s. 49 (w.e.f. 1-6-1994).
4. Subs. by Act 22 of 2007, s. 80, for “every notification issued under sub-clause (iv) of clause (23C) of section 10”
(w.e.f. 1-6-2007).
5. Ins. by Act 8 of 2011, s. 33 (w.e.f. 1-6-2011).
6. Ins. by Act 23 of 2012, s. 113 (w.e.f. 1-7-2012).