Power to make rules

13.

1. (1) The State Government may make rules to carry out the purposes of this Act.
2. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules, prescribing,
   • (a) the manner and form in which registration certificate shall be obtained under sub-section
3. (1) of section 10;
   • (b) the form in which the returns shall be filed;
   • (c) the form and the manner in which and the period before which tax shall be paid;
   • (d) the form in which the order of assessment shall be passed;
   • (e) the form in which notice of demand shall be issued.
4. (3) All rules made under this section shall be laid on the table of the Legislative Assembly.