Chapter V POWER TO MAKE RULES AND REGULATIONS

Tax201131 sections6 chapters

22. Rules.

Statutory text

(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
(2) Every such rule made under this Act 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 or more 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 agree that the rule should not be made and notify such decision in the Official Gazette, the rule shall, from the date of publication 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 annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.

Chapter V POWER TO MAKE RULES AND REGULATIONS

Statutory text

(1) The Board may, with the previous approval of the State Government, make regulations consistent with the provisions of this Act and the rules made thereunder for carrying out the purposes of this Act.
(2) The State Government may, in according such approval, make such additions, alterations and modifications therein as it thinks fit: Provided that, before making such additions, alterations or modifications, the State Government shall give the Board an opportunity to express its views thereon within such period not exceeding two months as may be specified by the State Government.
(3) All regulations approved by the State Government shall be published in the Official Gazette.

PDF: pending for this language.