Power to make Rules

(1) The State Government may subject to the condition of previous publication, make rules for the purpose of carrying into effect the provisions of this Act. (2) In particular and without prejudice to the generality of the foregoing powers such rules may provide for all or any of the following matters, namely- (i) To prescribe the form of any declaration, certificate and particulars to be stated therein. (ii) To prescribe the form of undertaking to be delivered under Section 17 and particulars to be stated therein, papers and documents to be appended thereto and the time within which such undertaking shall be delivered. (iii) To prescribe the form of tax token for personalised vehicles and other vehicles and exemption token and the manner in which those tokens shall be displayed on motor vehicles. (iv) To prescribe the quarterly period, for the purpose of Section 7. (v) To prescribe the powers and duties of the Taxing Officer. (vi) To regulate the manner in which refund or deduction or exemptions may be claimed and the manner of disposal of those claims. (vii) To regulate the seizure, detention, auction and sale and release of motor vehicles under Sections 21 arid 22. (viii) To prescribe the manner, the time-limit and the fees payable for preferring an appeal or revision and the hearing and disposal thereof. (ix) The issue of duplicate tax token and of certified copies of the record of the taxing officer and the fee chargeable thereof. (x) To prescribe the manner in accordance with which the taxing officer may dispose of the matters before him. (xi) The forms of "No objection Certificate" under Section 9 and the manner in which such certificate shall be issued. (xii) Any matter which is to be or may be prescribed. (3) Every such rule made shall be laid as soon as may be after it is made, before each house of 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 successive sessions and if, before the expiry of the session in which it is so laid or the session immediately following, both houses agree in making any amendment in the rule or both houses agree 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 however, any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

1. (2) In particular and without prejudice to the generality of the foregoing powers such rules may provide for all or any of the following matters, namely-
   • (i) To prescribe the form of any declaration, certificate and particulars to be stated therein.
   • (ii) To prescribe the form of undertaking to be delivered under Section 17 and particulars to be stated therein, papers and documents to be appended thereto and the time within which such undertaking shall be delivered.
   • (iii) To prescribe the form of tax token for personalised vehicles and other vehicles and exemption token and the manner in which those tokens shall be displayed on motor vehicles.
   • (iv) To prescribe the quarterly period, for the purpose of Section 7.
   • (v) To prescribe the powers and duties of the Taxing Officer.
   • (vi) To regulate the manner in which refund or deduction or exemptions may be claimed and the manner of disposal of those claims.
   • (vii) To regulate the seizure, detention, auction and sale and release of motor vehicles under Sections 21 arid 22.
   • (viii) To prescribe the manner, the time-limit and the fees payable for preferring an appeal or revision and the hearing and disposal thereof.
   • (ix) The issue of duplicate tax token and of certified copies of the record of the taxing officer and the fee chargeable thereof.
   • (x) To prescribe the manner in accordance with which the taxing officer may dispose of the matters before him.
   • (xi) The forms of "No objection Certificate" under Section 9 and the manner in which such certificate shall be issued.
   • (xii) Any matter which is to be or may be prescribed.
2. (3) Every such rule made shall be laid as soon as may be after it is made, before each house of 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 successive sessions and if, before the expiry of the session in which it is so laid or the session immediately following, both houses agree in making any amendment in the rule or both houses agree 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 however, any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.