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 the application for registration and the fee for registration under sub-section
3. (2) of section 7;
   • (b) the manner in which and the time within which the tax shall be paid under sub-section
4. (2) of section 9;
   • (c) the form of the return to be furnished and the manner of its verification under sub-section
5. (1) of section 10;
   • (d) the form and the manner of payment of interest;
   • (e) the form of notice of demand under section 13;
   • (f) any other matter which is to be, or may be, prescribed.
6. (3) All rules made under this section 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 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.
7. (4) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.