11 of 17in the form of ‘fringe benefits or amenity’. In our opinion, the provision clearly reflects the legislative policy and gives express guidance to the rule-making authority. 23. Section 17(2) provides an ‘inclusive’ definition of ‘perquisites’. Section 17(2)(i) to (vii)/(viia) provides for certain specific categories of perquisites. However, these are not the only kind of perquisites. Section 17(2)(viii) provides a residuary clause that includes ‘any other fringe benefits or amenities’ within the definition of ‘perquisites’, as prescribed from time to time. The express delineation does not take away the power of the legislature, as the plenary body, to delegate the rule-making authority to subordinate authorities, to bring within the ambit of ‘perquisites’ any other ‘fringe benefit’ or annuities’ as ‘perquisite’. The legislative intent, policy and guidance is drawn and defined. Pursuant to such demarcated delegation, Rule 3(7)(i) prescribes interest- free/loans at concessional