It aligns with the framework of the primary legislation as long as it is made consistent with it, without exceeding the limits of policy and standards stipulated by the primary legislation. The test, therefore, is whether the primary legislation has stated with sufficient clarity, the legislative policy and the standards that are binding on subordinate authorities who frame the delegated legislation. 22. In our opinion, the subordinate authority’s power under Section 17(2)(viii), to prescribe ‘any other fringe benefit or amenity’ as perquisite is not boundless. It is demarcated by the language of Section 17 of the Act. Anything made taxable by the rule-making authority under Section 17(2)(viii) should be a ‘perquisite’ 19 (1968) SCC OnLine SC 13. Civil Appeal No. 7708 of 2014 & Ors. Page 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)