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 power, such rules may provide for all or any of the following matters, namely:—
   • (a) the form of returns to be furnished and the manner of furnishing the same;
   • (b) the manner in which the tax shall be paid;
   • (c) 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 such modifications as the State Legislature may make during the session in which they are so laid or the session immediately following.
5. (5) Any modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.