No suit, prosecution or other legal proceeding shall lie against any servant of the Government for anything which is in god faith done or indented to be done under this Act or the rules made thereunder.

Power to make rules] (1) The Government may make rules by notification in the Official Gazette for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for— (i) sub-ordination of officers and persons appointed under section 7 amongst themselves;

1. (ii) the periods within which, the manner in which and the authority to which application for registration shall be made under section 8;
2. (iii) the procedure for, and other manners incidental to the registration of 1[ proprietors] and the granting of certificates of registration and the form of such certificates under section 8 and the manner in which application for cancellation of registration shall be made and the date from which cancellation of registration shall take effect;
3. (iv) the authority to which, and the time within which, information shall be furnished under section 10; (v) the period for which and the date by which and the authority to which, the return shall be furnished under section 12 and the terms and Substituted for "hoteliers" by the Delhi Tax on Luxuries (Arndt.) Act, 21112, dt. 19 , y-2012, w.e.f. 9-8-2012. 28 THE DELHI TAX ON LUXURIES ACT, 1996 SECTION 51 conditions for purposes of the proviso to sub-section (1) of the said section 12;
4. (vi) procedure to be followed for assessment under section 13;
5. (vii) the intervals at which, and the manner in which, the tax shall be paid under section 18 and the conditions subject to which interest may be remitted under section 16;
6. (viii) the manner in which a notice under sub-section (3) of section 13 may be served, and the details to be mentioned in the notice published under sub-section (6) of section 13;
7. (ix) the circumstances in which, and the conditions subject to which, tax may be remitted under section 26;
8. (x) the other particulars under section 28;
9. (xi) the accounts and forms thereof required by the Commissioner to be kept under section 29 and the conditions or restrictions subject to which the accounts and records shall be maintained under section 29;
10. (xii) the conditions subject to which the production of accounts or documents or the furnishing of information may be required under section 30;
11. (xiii) the period within which, the authority to which and the manner in which a declaration shall be sent under section 31;
12. (xiv) the form in which, the authority to which, and the intervals in which, information or returns shall be furnished under section 32: and the particulars to be specified in such information and returns.
13. (xv) the procedure for, and other mattes (including fees) incidental to appeals and revision under sections 36 and 38;
14. (xvi) the forms of authorization for the purpose of clauses (a), (b) and (c) of sub-section (1) and the conditions and the qualifications for the purposes of clause (c) of sub-section (1) of section 48;
15. (xvii) the manner in which, and the time within which the applications shall be made, information furnished and notices served, under this Act; (xviii) the fees payable (in court fees stamps) in respect of an application— (a) for a certified copy of an order of assessment or any order passed or document produced or filed in any proceedings under this Act; (b) for determination of any question under section 33;
16. (xix) the fees payable and mode of payment for making and supplying a duplicate or certified copy of any order or document under this Act or the rules made thereunder, the extra fees payable if the copy is required urgently and the deposit to be made to cover the cost of such fees;
17. (xx) any other matter which is required to be or may be prescribed. (3) Any rules made under this Act may provide that a contravention thereof shall be punishable with fine which may extend to twenty thousand rupees, and in the case of a continuing contravention, with an additional fine which may extend to two hundred rupees for every day during which such contravention continues after conviction for the first such contravention. (4) Every rule made under this section shall be laid as soon as may be after it is made before the Legislative Assembly of National Capital Territory of Delhi, while it is in session for a total period of thirty days which may be comprised in one session or in SECTION 52 THE DELHI TAX ON LUXURIES ACT, 1996 two successive sessions, and if, before the expiry of the session in which it is so laid or session immediately following, the Assembly agrees in making any modification in the rule or agrees that the rules should not be made and notify such decision in the Official Gazette, the rules shall from the date of publication of such notification 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.