Power to make rules

20.

1. (1) The State Government may by notification in the Official Gazette, make rules generally for carrying out the purposes of this Act.
2. (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:-
   • (a) manner and rate for levy and collection of cess under sub-section
3. (3) of section 3;
   • (b) conditions for grant of exemption for obtaining registration under sub-section
4. (1) of section 7;
   • (c) form of application for registration and period under sub-section
5. (2) of section 7;
   • (d) form of certificate of registration under sub-section
6. (3) of section 7;
   • (e) other powers and duties of cess authorities under section 9;
   • (f) manner and form for maintaining books of accounts and returns and submission of returns under section 10;
   • (g) manner in which the assessment shall be made by the Collector;
   • (h) rate of simple interest payable under sub-section
7. (1) of section 12; or
   • (i) such other matters which is to be or may be, prescribed under this Act.
8. (3) The rules made under this section shall, subject to the condition of previous publication, be published in the Official Gazette: Provided that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the previous publication of any rule to be made under this section.
9. (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 recession 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.
10. (5) Any rescission or modification made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.