Power to make rules

Power to make rules.

1. (1) The Government may, by notification, make rules to carry out the purposes of this Act.
2. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for—
   • (a) the registration of a dealer under this Act;
   • (b) the furnishing of returns and the forms in which they shall be furnished;
   • (c) the procedure for the assessment and payment of tax;
   • (d) the manner in which accounts shall be kept;
   • (e) the procedure for the recovery of tax;
   • (f) any other matter which is required to be, or may be, prescribed.
3. (3) Every rule made under this Act shall, immediately after it is made, be laid before each House of the State Legislature if it is in session and if it is not in session, in the session immediately following for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiration of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or in the annulment of the rule, the rule shall from the date on which the modification or annulment is notified, have effect only in such modified form or shall stand annulled as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.