Provisions of the Act can be mentioned in the annex of the rule.But annex of the rule cannot replace the provision of the Act.Therefore,collection of tax on the basis of the rule,when the Act has not made any provision of such,will be invalid.
Provisions of the Act can be mentioned in the annex of the rule.But annex of the rule cannot replace the provision of the Act.Therefore,collection of tax on the basis of the rule,when the Act has not made any provision of such,will be invalid.