Power to make rules

(1) The Government may, by notification in the Official Gazette, make rules to carry out the purpose of this Act. (2) In particular and without prejudice to the generality of the foregoing provision such rules may provide for all or any of the following matters, namely: - (a) the time within which, and the manner in which the tax shall be paid; (b) the form of declaration and additional declaration, particulars to be stated therein and the time within which the declaration or additional declaration shall be delivered under section 4 or section 6, as the case may be; (c) the form of the tax token and the tax licence under sub-section (1) of section 5; (d) the conditions subject to which refund of tax may be allowed under section 9; (e) the officer or authority which may seize and detain a barge under section 13; (f) the manner in which, the time within which and the fee on payment of which, an appeal may be filed and the manner in which such appeal shall be heard and decided under section 14; (g) the officer who may exercise powers under section 15; (h) any other matter which is to be, or may be prescribed. (3) Every rule made under this section shall be laid, as soon as may be after it is made, before the Legislative Assembly of the Union territory, while it is in session, for a total period of thirty days which may be comprised in one session or 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 8·should not be made, the rule shall thereafter 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 under that rule.