Power to make rules.

(1) The State Government may, by notification in the Official Gazette, make rules 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) the manner in which and conditions under which the amount in the State Education Cess Fund shall be expended under section 4;

(b) the manner of collecting tax in urban areas where any property tax is not levied and the rates of rebate under section 15;

(bb) the form of application and the form of certificate under section 15-A;

(c) the manner in which and the conditions subject to which, the tax shall be remitted or refunded under section 23;

(d) circumstances in which and conditions subject to which reduction in the rates of surcharge and the tax may be made or surcharge or tax may be remitted under section 27;

(e) such other matters which in the opinion of the State Government are required to be prescribed by rules.

(3) The power to make rules conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication.

(4) All rules made under this section shall be published in the Official Gazette ana shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made, and shall be subject to rescission by the Legislature, or to such modification as the Legislature may make, during the session in which they are so laid, or the session immediately following.

(5) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.