Power to make rules

Power to make rules.-(1) The State 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) the manner in which the entertainment tax shall be paid under section 4;
   • (b) the manner of submission of returns under sub-section
2. (2) of section 6;
   • (c) the period for which the accounts shall be maintained under section 16;
   • (d) the time within which and the manner in which a proprietor shall get himself registered under section 17;
   • (e) any other matter which is to be or may be prescribed under this Act.
3. (3) 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 such modifications as the State Legislature may make during the session in which they are so laid or the session immediately following.