Power of State Government to make rules

Power of State Government 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 under section 8, and the particulars to be contained therein;
   • (b) the manner in which and the time within which the tax shall be paid under section 9;
   • (c) the procedure for the recovery of tax, penalty and other dues under section 10;
   • (d) the manner in which any order or notice under this Act shall be served;
   • (e) the procedure to be followed for the purpose of any proceedings under this Act;
   • (f) any other matter which is to be or may be prescribed.
3. (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 such modifications as the State Legislature may make during the session in which they are so laid or the session immediately following.
4. (4) Any modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.