Power to make rules

Tax200742 sections3 chapters

Chapter VI MISCELLANEOUS

Statutory text

(1) The State Government may make rules by notification in the Official Gazette for securing the payment of the tax and generally for carrying out the purposes of this Act.
(2) Any rule under this Act may be made with retrospective effect and when such rule is made, the reasons for making the rules shall be specified in a statement laid before the State Legislature. Subject to any modification made under sub-section (3), every rule made under this Act shall have effect as if enacted in this Act.
(3) Every rule made under this Act shall be laid, as soon as may be, after it is made, before the Legislative Assembly, while it is in session for a total period of fourteen days which may be comprised in one session or in two or more successive sessions and if before the expiry of the session in which it is so laid or the sessions immediately following Legislative Assembly agrees that the rules should be either modified or annulled, the rules shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under those rules.

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