Power of Government to make rules

(1) The Government may, subject to the condition of previous publication, by notification in the Gazette, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power the Government may make rules for all or any of the following purposes, namely:— (a) to prescribe the manner in which tax shall be paid and the documents to be produced for the issue of tax licence; (b) to prescribe the manner of certifying under sub-section (2) of section 3; (c) to prescribe the form of any tax licence, certificate or declaration, and the particulars to be stated therein; (d) to prescribe the conditions under which duplicate tax licence may be granted and the fee payable for such grant; (e) to regulate the manner in which refunds or deductions or exemptions may be claimed; (f) to prescribe the rank of officer who may exercise power under section 11; (g) to provide for the total or partial exemption from liability to payment of the tax of any motor vehicle brought into the State by any person visiting the State or making a temporary stay therein, the amount which shall be payable on account of such vehicle and the tax licence which any such vehicle shall carry; (h) the time within which and the manner in which an appeal may be made under section 23, the fees to be paid in respect of such appeal and the conduct and hearing of such appeal; (i) any other matter which may be prescribed. (3) Any rule made under sub-section (1), may provide that a breach thereof shall be punishable with fine which may extend to Rs. 50. (4) Every rule made under this Act 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 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, the Legislative Assembly make any modification in the rule or decide that the rule should not be issued, 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.