Chapter V MISCELLANEOUS

In computing the Education Cess 1[or as the case may be, the Employment Guarantee Cess] payable under this Act, the amount leviable shall, where necessary, be rounded off to the nearest rupee, fractions of 50 naye paise and over being counted as one, and less than 50 naye paise being disregarded.

1. (1) The State Government may, by notification in the Official Gazette, make rules to carry out the purposes of this Act.
2. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matter, namely:-
   • (a) the manner in which and conditions under which the amount in the State Education Cess Fund shall be expended under section 6;
   • (b) the manner of collecting tax in municipal areas where property tax is not levied and rates of rebate, under section 9;
   • (c) the manner in which and the conditions subject to which, the tax shall be remitted or refunded under section 16;
   • (d) the other particulars to be prescribed and the manner of publishing the special assessment list, of making an application, of deciding a dispute, and of making an appeal, under section 20;
   • (e) the remission of assessment under section 21;
   • (f) such other matters which in the opinion of the State Government are required to be prescribed by rules.
3. (3) The power to make rules conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication.
4. (4) Every rule made under this section 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 thirty 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 modification in the rule or both Houses that the rule should not be made and notify such decision in the Official Gazette, the rule shall, from the date of such notification, have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or amendment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.