section 98
Power to make rules
The Gujarat Value Added Tax Act, 2003Tax200347 of 96 sections available12 chapters
Chapter XII MISCELLANEOUS
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 matters which under any provision of this Act are required to be, or may be, prescribed.
- (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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