Powers to make Rules

22. Powers to make Rules.- (1) The State Government may make rules, consistent with this Act, for securing the payment of tax and surcharge and generally for the purposes of carrying into effect the provisions of this Act. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules:- (a) prescribing the manner in which and the intervals at which tax and surcharge shall be paid under sections 3, 3-A and 4; (aa) the manner in which the amount of fares and freights shall be determined for the purpose of payment of tax and surcharge under sub-section (2-A) of section 3; (b) prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act; (c) prescribing the forms of tickets and receipts under section 5; (cc) prescribing the returns to be furnished under sub-section (1) of section 6 and intervals at which such returns shall be furnished; (ccc) prescribing the manner of payment of tax and surcharge under sub-section (2) of section 6; (d) prescribing the manner of granting registration certificate under section 9 and the manner of payment of tax and surcharge and penalty assessed and imposed under this Act; (dd) prescribing the manner in which the security is to be furnished under sub-section (1) of section 9-A and the time within which and the manner in which the security rendered insufficient is to be made up under sub-section (4) of that section; (ddd) prescribing the manner for serving notice on the owner under sub-section (2) of section 9-B and manner for payment of penalty under sub-section (5) of that section; (dddd) prescribing the manner for giving reasonable opportunity for re-assessment of tax and surcharge under sub-section (2) of section 9-C; (e) prescribing the manner and the table of fares under section 11; (f) prescribing the manner in which appeals under this Act may be preferred; (g) prescribing the manner in which revision application may be preferred; (h) prescribing the manner in which refund under section 21 shall be made; (hh) prescribing the manner in which check posts and barriers to prevent evasions of tax and surcharge may be set up and erected; (i) to provide for any other matter for which rules can be or may be prescribed: Provided that the State Government may, for the purposes of section 3-B of this Act, make rules with retrospective effect so as to be effective from any day on or after 1st day of October, 1996: Provided further that the State Government may, for the purposes of section 4 of this Act, make rules with retrospective effect so as to be effective from any day on or after 1st day of October, 1990: Provided further that unless the rules are made under the preceding proviso, the State Government may make rules under this Act subject to the condition of previous publication. (3) [Omitted] ...insufficient is to be made up under sub-section (4) of that section; (ddd) prescribing the manner for serving notice on the owner under sub-section (2) of section 9-B and manner for payment of penalty under sub-section (5) of that section; (dddd) prescribing the manner for giving reasonable opportunity for re-assessment of tax and surcharge under sub-section (2) of section 9-C; (e) prescribing the manner and the table of fares under section 11; (f) prescribing the manner in which appeals under this Act may be preferred; (g) prescribing the manner in which revision application may be preferred; (h) prescribing the manner in which refund under section 21 shall be made; (hh) prescribing the manner in which check posts and barriers to prevent evasions of tax and surcharge may be set up and erected; (i) to provide for any other matter for which rules can be or may be prescribed: Provided that the State Government may, for the purposes of section 3-B of this Act, make rules with retrospective effect so as to be effective from any day on or after 1st day of October, 1996: Provided further that the State Government may, for the purposes of section 4 of this Act, make rules with retrospective effect so as to be effective from any day on or after 1st day of October, 1990: Provided further that unless the rules are made under the preceding proviso, the State Government may make rules under this Act subject to the condition of previous publication.

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