Power to make rules

(1) The State Government may, by notification in the Official Gazette, make rules to carry out the purposes of this Act. (2) Every rule made by the State Government under this Act shall be laid, as soon as may be after it is made, before the State Legislature, while it is in session, for a total period of fourteen days which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the State Legislature agrees in making any modification in the rule or the State Legislature agrees 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. (3) The power to make rules shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date of commencement of this Act. (1) Any person who is entitled or required to attend before any authority including the Appellate Tribunal in connection with any proceeding under this Act, otherwise than when required to attend personally for examination on oath or affirmation, may attend- (a) by a relative or a person being in his regular or whole time employment by him, or (b) by a legal practitioner, or Advocate or Chartered Accountant who is not disqualified by the commissioner, or (c) by a sales tax practitioner or tax practitioner as appointed under the provisions of the Jharkhand Value Added Tax Act 05 and Jharkhand Value Added Tax Rules 06. only if such relative, person employed, legal practitioner, advocate, chartered accountant, sales tax practitioner or tax practitioner is authorized by such person in the prescribed form, and such authorization may include the authority to act on behalf of such person in such proceedings. (1) Any person who is entitled or required to attend before any authority including the Appellate Tribunal in connection with any proceeding under this Act, otherwise than when required to attend personally for examination on oath or affirmation, may attend- (a) by a relative or a person being in his regular or whole time employment by him, or (b) by a legal practitioner, or Advocate or Chartered Accountant who is not disqualified by the commissioner, or (c) by a sales tax practitioner or tax practitioner as appointed under the provisions of the Jharkhand Value Added Tax Act 05 and Jharkhand Value Added Tax Rules 06. only if such relative, person employed, legal practitioner, advocate, chartered accountant, sales tax practitioner or tax practitioner is authorized by such person in the prescribed form, and such authorization may include the authority to act on behalf of such person in such proceedings. (2) On payment of such sum as may be determined by the Commissioner under sub-Section (1), no further proceedings shall be taken against the accused person in respect of the same offence and any proceeding, if already taken, shall stand abated.