Act Vs Rules

This query is : Resolved 

02 November 2010 Dear experts,

Please tell what is the difference between Act and Rules?

02 November 2010 Let be very Simple
Game of Cricket is an ACT
how to play cricket is Rule (how many players will play, how to ball, how to bat, what is called out)
So detailed frame work is called ACT
How to work under the act is called Rule
its just for an understanding,, not legal defination

02 November 2010 "Act" is process of doing or performing something....whereas
"Rule" is governing power or authority.

Income Tax Act is an enactment passed by the Parliament whereas Rules are merely laid before the table of the house. The rules prescribes procedures and cannot go beyond the provisions of Act. Any provision inconsistent with the Act or imposing stricter regime than one prescribed in Act is ultra vires.

02 November 2010 thanks deepak ji & sanjay ji. The way you explained with example its very nice. keep explain.

02 November 2010 Agree with sanjay ji


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