Power to make rules.

(1) The State Government may, by notification, in the Official Gazette, make rules to carry out the purposes of this Act, and such rules may include rules to provide that, in such circumstances and subject to such conditions as may be prescribed in the rules, a refund of the whole or part of the amount of pilgrim tax paid may be granted to any person or class of persons. (2) All rules made under this section shall be subject to the condition of previous publication, except on the first occasion of making such rules. (3) Every rule made under this seciton 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 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.