section 18
Power to make rules
The Gujarat Tax on Luxury Commodities Act, 1995Tax199519 sections
Statutory text
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.
- (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 application for registration under section 6;
- (b) the form of certificate of registration under section 6;
- (c) the form of return to be furnished under section 8 and the period within which it shall be furnished;
- (d) the form and manner in which the accounts shall be kept under section 9;
- (e) any other matter which is to be or may be prescribed under this Act.
- (3) The power to make rules conferred by this section shall be subject to the condition of previous publication.
- (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.
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