section 100
Power to make rules
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter IX MISCELLANEOUS
Statutory text
- (1) The power to make rules under this Act shall be exercisable by the State Government by notification in the Official Gazette.
- (2) Without prejudice to any power to make rules contained elsewhere in this Act, the State Government may make rules consistent with this Act to carry out the purposes of this Act ; and such rules may include rules for levy of fees for any of the purposes of this Act and for refund of any such fees or any part thereof.
- (3) In making any rules, the State Government may direct that a breach thereof shall, on conviction, be punished with fine not exceeding two thousand rupees, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of the offence.
- (4) All rules made under this Act shall be subject to the condition of previous publication : Provided that, if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the previous publication of any rule to be made under this Act.
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