Power to make rules

Tax196821 sections

Statutory text

(1) The State Government may make rules for securing the payment of the tax and generally for carrying into effect the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules for any or all of the following matters, namely :-
- (a) form of any notice, return, accounts or other documents which are required to be used or kept under or for the purposes of this Act;
- (b) the mode of service of any notice or order required or authorised to be served;
- (c) the procedure to be followed on and in connection with revision applications ;
- (d) the presentation and disposal of applications for exemption from payment of tax or for refunds of the tax or security ;
- (e) any matter which is required by this Act to be prescribed.
(3) All rules made under this section shall be laid before the Legislative Assembly as soon as may be after they are made.

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