Power to make rules

Power to make rules.

1. (1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
2. (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 form of return to be furnished under section 7;
   • (b) the form of the declaration and the particulars to be furnished under section 8;
   • (c) the form of the certificate of registration under section 9;
   • (d) the manner in which and the time within which the tax may be paid;
   • (e) the form of application for refund of tax under section 11;
   • (f) the authority to which and the time within which an appeal may be preferred under section 12;
   • (g) the procedure to be followed in appeal;
   • (h) the fees to be paid in respect of an appeal;
     • (i) the manner of serving copies of orders and notices;
   • (j) any other matter which is to be or may be prescribed under this Act.
3. (3) The power to make rules conferred by this section shall be subject to the condition of previous publication.
4. (4) All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as may be after they are made and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make during the session in which they are so laid or the session immediately following.
5. (5) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.