CA Intermediate · Corporate and Other Laws · The General Clauses Act, 1897
A Central Act enacted in 2020 empowers the Central Government to issue a notification and states that the Government may 'issue, and from time to time add to, amend, vary or rescind' such notifications. The Government issued Notification A in 2021 granting an exemption. In 2023 it wishes to withdraw that exemption. Under the General Clauses Act, 1897, which position is correct?
The Government may rescind or vary the notification. Under the General Clauses Act, a power to issue a notification carries with it the power to add to, amend, vary or rescind it, exercised in the same manner and subject to the same conditions as the original issue.
- AThe Government cannot withdraw it because a notification once issued is final
- BWithdrawal is possible only through an amendment passed by Parliament
- CThe Government may rescind or vary the notification, subject to any conditions attached to the original power, in the same manner as it was issuedCorrect
- DThe Government may rescind it only with retrospective effect from 2021
Explanation
The General Clauses Act provides that a power to issue notifications, orders, rules or bye-laws includes the power, exercisable in the like manner and subject to like sanction and conditions, to add to, amend, vary or rescind them. Parliament's involvement is not required. Option D is wrong because nothing in the rule imposes retrospectivity.
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