 statement of objects and reasonscow is subjected to inhuman cruelty and atrocity resulting in decline in its growth rate and sharp reduction in cow-human ratio it is in the interest of the nation to take effective steps to prevent cruelty to cows, prohibit and punish cruel treatment of cows, including killing of cows, which is the most extreme form of cruelty the proposed legislation was brought before lok sabha by the bjp led nda government during 13th lok sabha the bill, however, could not be introduced due to opposition from certain sections on the gounds, inter-alia, that the bill is ultra vires of the constitution and legislation on the subject is outside the legislative competence of the house however, under article 48 of the constitution, a duty has been cast upon the government to prohibit slaughter of cows and calves acting under this directive principle, the union parliament has got the legislative competence to enact a law on the subject it is, therefore, proposed to enact a uniform central law, namely, the prevention of cruelty to cows act, 2006 under entry 17 of the concurrent list in the seventh schedule to the constitution, inter-alia to prevent cruelty to cow and its progeny and ban on export of cows and prohibition on sale of beef: etc the salient features of the bill are as under:— @ causing injury or killing of cow are being made cognizable and non-bailable offences; (i) there would be restriction on export of cows as well as prohibition on sale of beef or beef products; gil) a provision is being made for the establishment of institutions by state governments, local authorities or non-governmental organisations, when so directed by the government, for the reception, maintenance and care of stray, unprotected, infirm, disabled, diseased, barren or abandoned cows the bill seeks to achieve the above objectives new delhi; bachi singh rawat november 30, 2005  memorandum regarding delegated legislationsub-clause (1) of clause 14 of the bill empowers the central government to make, by notification in the official gazette, rules to carry out the purposes of the proposed legislation the rules may include the rate of fees which may be levied for caring or maintaining cows in institutions established by the state government, a local authority or anon-governmental organisation the matters in respect of which rules may be made are matters of detail and administrative nature and it is not practicable to provide for them in the bill itself the delegation of legislative power is, therefore, of a normal character