Power to make Rules: -

(5) The Government may, by notification in the Official Gazette, make Rules for carrying out the purposes of this Act. (6) In particular and without prejudice to the generality of the foregoing power such rules may provide for all or any of the following matters, namely- i. The authorities which may impose cess under section 3 or interest under Section-5 and the manner in which the cess levied under this Act shall be collected; ii. The constitution and functions of the Governing body, the term of office of its members, and the procedure for the conduct of its business; iii. The manner in which accounts shall be kept and registers to be maintained by the holder at the Mineral Bearing Land or at the office the holder. iv. the assessment and collection of the cess levied under this Act; v. The form of receipts for payment of the cess; and vi. Any other matter that may have to be prescribed. (7) The Rules made under this section may provide penalty for contravention of such provisions of this Act to the following extent, namely:- i. in cases of evasion or avoidance of cess, to the extent of double the amount of cess evaded or, as the case may be, avoided; (8) All Rules made under this Act, shall be laid, as soon as may be after they are so made, before the House of the State Legislature, while it is in session, for a period of not less than fourteen days which may comprise in one session or in two successive sessions and if before the expiry of the sessions in which they are so laid or in the session immediately following the House of the State Legislature makes any modification in any of such rules or resolves that any such rules should not be made, such rules 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 thereunder.