Section 38 - Publication of rules and notifications and laying of rules before Parliament - Central Excise Act, 1944

Section 38. Publication of rules and notifications and laying of rules before Parliament.- (1) All rules made and notifications issued under this Act shall be published in the Official Gazette. (2) Every rule made under this Act, every notification issued under section 3A, 2 [ section 3C ] section 4A, sub-section (1) of section 5A, 1 [section 5B] and section 11C and every order made under sub-section (2) of section 5A, other than an order relating to goods of strategic, secret, individual or personal nature, 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 notification or order, or both Houses agree that the rule should not be made or notification or order should not be issued or made, the rule or notification or order 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 or order. ************ Notes: 1. Inserted vide Finance Act, 2011, w.e.f. 8-4-2011 2. Inserted vide THE TAXATION LAWS (AMENDMENT) Act, 2017