Power to make rules

Inspection, Search, Seizure and Investigation

Power to make rules.--(1) The Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Act.

1. (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) all matters expressly required or allowed by this Act to be prescribed;
   • (b) the terms and conditions subject to which a dealer may be registered;
   • (c) the period for which, and the conditions subject to which, the certificate of registration may be granted or renewed;
   • (d) the manner of verification of the taxable turnover;
   • (e) the form in which, and the particulars to be contained in, any return to be furnished under this Act;
   • (f) the manner in which tax shall be assessed, collected and recovered;
   • (g) the procedure for inspection, search and seizure;
   • (h) the form and manner of application for tax clearance certificate;
     • (i) the procedure to be followed in proceedings before the assessing authority;
   • (j) the procedure for imposition of penalty and for recovery of tax, penalty and interest;
   • (k) any other matter which is to be or may be prescribed.
2. (3) The provisions of section 18 of the Delhi Sales Tax Act and Rules framed thereunder as regards the procedure for imposing penalties or for recovery of tax shall, mutatis mutandis, apply to this Act.
3. (4) All rules made under this section shall be subject to the condition of previous publication: Provided that if the Government is satisfied that circumstances exist, which render it necessary that any rule should be made without delay, the Government may, for reasons to be recorded in writing, make any rule without such previous publication.
4. (5) Every rule made under this section 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 and notifies such decision in the Official Gazette, the rule shall from the date of publication of such notification have effect only in such modified form or be of no effect, as the case may be; 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.