law: Expenditure-Tax Act, 1987 
  31. Power to make rules 
  (1) The Board may, subject to the control of
  
  the Central Government, by notification in the Official Gazette, make rules,
  
  for carrying out the provisions of this Act.
  (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 manner in
  
  which the room charges may be determined under 39[sub-clause (a) of
  
  clause (1) of section 3] in cases where composite charges are payable in
  
  respect of residential accommodation and food;
  (b) the cases and the
  
  circumstances in which payments made in Indian currency by conversion of
  
  foreign exchange into Indian currency shall be deemed to have been made in
  
  foreign exchange for the purposes of clause (a) of the Explanation to 40[clause
  
  (1) of section 5];
  (c) the form in which
  
  returns under section 8 may be furnished, the manner in which they may be
  
  verified and the other particulars which a form may contain;
  (d) the form in which
  
  a notice of demand may be served on the assessee under sub-section (7) of
  
  section 12;
  (e) the form in which
  
  appeals under section 22 or under sub-section (6) of section 23 may be filed
  
  and the manner in which they may be verified;
  (f) the manner in which
  
  a memorandum of cross-objections under sub-section (4) of sections 23 may be
  
  verified;
  (g) any other matter
  
  which by this Act is to be or may be prescribed.
  (3) The power to make rules conferred by this
  
  section shall on the first occasion of the exercise thereof include the power
  
  to give retrospective effect to the rules or any of them from a date not
  
  earlier than the date of commencement of this Act.
  (4) The Central Government shall cause every
  
  rule made under this section to 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 any thing previously done under
  
  that rule.