Power of Government to make rules

(1) The Government may by notification make rules not inconsistent with the provisions of this Act to carry out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— (a) prescribing the powers and duties of excise officers and delegation of power; (b) prescribing the time and mariner of presenting appeals and the procedure for prosecuting and dealing with review, appeal and revision; (c) regulating import, export, transport, manufacture, collection, possession, supply or storage of any intoxicant, mahua flower, black jaggery and molasses; (d) regulating the sale and possession of toddy, neera or taxi and tapping of trees for drawing toddy or tart (e) declaring the process of denaturation of spirit; (f) regulating the wholesale or retail sale of intoxicants; (g) regulating the time, place, rate and manner of payment of duty or fee and the taking of security for its due payment; (h) prescribing the authority by which, the form and the manner in which, and the terms and conditions, subject to which any licence, permit or pass shall be granted; (i) providing for the deitruction or other disposal of any liquor deemed to be unfit for use; (j) regulating disposal of confiscated articles; (k) providing for the grant of reward to excise officers and informers; (1) regulating the grant of expenses to witnesses; (m) regulating the power of excise officer to summon witnesses; (n) curbing activities of boot-leggers who distill, manufacture, store, transport, import, export, sell or distribute any intoxicant in contravention of any provision of this Act or the rules made thereunder; (o) any other matter which is required to be, or may be prescribed under this Act. (3) Without prejudice to any provision made in this behalf, any rule made under this Act may be made so'as to be retrospective to any date not earlier than the date of commencement of this Act: PROVIDED that no rule shall be given effect retrospectively if it would have the effect of prejudicially affecting the interest of a person. (4) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid the Legislative Assembly agrees in making any modification in the rule or the Legislative Assembly agrees that the rule should not be made, the rules shall have effect only in such modified form or be of no effect, as the case maybe; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.