Chapter VIII MISCELLANEOUS

Subject to the general or special orders of the State Government, the Collector may delegate any of the powers conferred upon him by or under this Act to any person appointed to assist him under section 3.

Officers to be public servants.

Protection of persons acting in good faith and limitation of suits and prosecutions Protection of persons acting in good faith and limitation of suits and prosecutions.

1. (1) No suit, prosecution or other legal proceedings shall be instituted against any officer of the Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
2. (2) No suit shall be instituted against the [State of Maharashtra] and no prosecution or suit shall be instituted against any officer of the Government in respect of anything, done or intended to be done, under this Act unless the

The State Government may, by rules made in this behalf, exempt any class of traders from all or any of the provisions of this Act.

1. (1) The State Government may, for the purposes of carrying out the provisions of this Act, make rules.
2. (2) In particular and without prejudice to the generality of the foregoing provision, the State Government may make rules for the following matters :---
   • • * * * * * *
   • (b) the stage at which, the rate or rates and the period for which and the manner in which, the tax shall be levied and collected under section 5 ;
   • (c) the condtions subject to which a wholesale trader shall be entitled to refund under section 7 ;
   • (d) the form and conditions of the licence under section 10 and the fee for the grant or renewal thereof ;
   • (e) the conditions subject to which a licence may be suspended or cancelled under section 12 ;
   • (f) the form of accounts to be maintained, and of statements to be submitted [and the terms and conditions subject to which a consolidated statement may be submitted] under section 13 ;
   • (g) the manner in which, and the authority to which, appeals against any order under this Act may be preferred ; the procedure for, and other matters (including fees) incidental to, the disposal of appeals and applications for revision, under sections 16 and 17 ;
   • (h) the value of the court-fee stamp which an appeal or application for revision shall bear under section 18 ;
     • (i) the rank of officer empowered to investigate offences under section 28 ;
   • (j) the conditions subject to which any class of traders may be exempted from all or any of the provisions of the Act under section 35.
3. (3) Any rule made under this section may provide that any person contravening any such rule shall be liable, on conviction, to be punished with a fine which may extend to one thousand rupees and in the case of a continuing contravention with an additional fine which may extend to fifty rupees for every day during which such contravention continues after conviction for the first such contravention.
4. (4) 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 : 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 section * * * *
5. (5) Every 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 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.

All sums payable as taxes, fees or penalties other than fine, under this Act shall if not paid within the prescribed period or as the case may be, before such date as the Collector may direct, be recoverable as an arrear of land revenue.

Nothing in this Act or the rules made thereunder shall be deemed to impose or authorise the imposition of a tax on any sale or purchase of motor spirit where such sale or purchase takes place—

1. (a) outside the [State of Maharashtra], or
2. (b) in the course of the import of such motor spirit into the territory of India or the export of the goods out of such territory, or
3. (c) in the course of inter-State trade or commerce, and the provisions of this Act and the said rules shall be read and construed accordingly. Explanation.—For the purpose of this section, whether a sale or purchase takes place—
   • (i) outside the [State of Maharashtra], or
   • (ii) in the course of import of the goods into the territory of India or the export of the goods out of such territory, or
   • (iii) in the course of inter-State trade or commerce, shall be determined in accordance with the principles specified in sections 3, 4 and 5 of the Central

The following laws, that is to say—

1. (a) the Bombay Sales of Motor Spirit Taxation Act, 1946,
2. (b) the Hyderabad Motor Spirit Taxation Regulation, 1358 Fasli.
3. (c) the Saurashtra Sales of Motor Spirit Taxation Ordinance, 1948,
4. (d) The Bombay Sales of Motor Spirit Taxation Act, 1946, as applied to the Kutch area of the State of Bombay, are hereby repealed, and the enactments specified in column 1 of the Schedule shall be amended to the extent