Power to make rules

Tax198516 sections

Statutory text

(1) The State Government may make rules to carry out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, the State Government may make rules prescribing:--
- (a) the manner in which set-off shall be adjusted under proviso to sub-section
(1) of section (3);
- (b) the manner in which details shall be specified under sub-section
(1) of section 6;
- (c) the manner in which the set-off shall be given under section 14; and
- (d) any other matter which has to be or may be prescribed.
(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 not less than ten 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 session aforesaid, the Assembly makes any modification in the rule or decides that the rule should not be made, the rule 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 that rule.

Study data processing for this section.

PDF: pending for this language.