Power to make rules

-1 17. Power to make rules.-(1) The State Government may make rules for securing payment of the luxury tax on hotels, and generally for carrying into effect the provisions of this Act.

1. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for any or any of the following matters, namely:-
   • (a) the form in which the return shall be submitted under section 6, further information to be furnished with the returns and the manner in which returns shall be verified;
   • (b) the form of notice to be served under section 7 and the procedure to be followed for assessment and collection of the assessed dues;
   • (c) the procedure for, and other matters incidental to, the disposal of appeals under section 8;
   • (d) fixation of the value of court fee stamp to be affixed on an appeal or application for revision under section 10;
   • (e) the other manner in which a notice may be served under section 12;
   • (f) the procedure for inspection and taking copies of records and accounts under section 13;
   • (g) the fees to be paid for any of the matters provided in this Act; and
   • (h) any other matter which is required to be or may be prescribed.
2. (3) All rules made under this section shall be subject to the condition of previous publication.
3. (4) Every rule made under this section 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 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 session immediately following, 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.