section 12
Power to make rules
Jharkhand Advertisement Tax Act, 2012(I) The State Government may make rules not inconsistent with the provisions of this Act for - (i) all matter expressly required or allowed by this Act to be prescribed generally for carrying out 'the purposes of this Act and regulating the procedure to be followed, forms to be adopted and fees to be paid in connection with proceeding under this Act and all other matters ancillary or incidental thereto; (ii) any other matter for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the State Government necessary for giving effect to the purposes of this Act. (2) Any rule made under this section may provide that the contravention thereof shall be punishable with fine which may extend to Rs. 3,000 and where the contravention is continuing one. with a further tine which may extend to Rs. 50 per day for every day during which such contravention continues. (3) Every rule made under this Act shall be laid, as soon as may be after it is made, before each House of State Legislature while it rs in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before expiry of the session in which it is laid or the. session immediately following both the Houses agree in making any modification in the rule or both the Houses agree that the rule should not be made, the rule shall thereafter have 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.
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