Vidhi Codex

section 36

Power to make rules

The Bombay Sales of Motor Spirit Taxation Act, 1958
Tax195841 sections8 chapters
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Chapter VIII MISCELLANEOUS

Statutory text
  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.

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