Act.

Wherever a copy of any order or document is to be provided to anyperson onan application made by him for that purpose, there shall be paid such fee as may be prescribed. • 164. (1) The Government may, on the recommendations ofthe Council, by notification, make rules for carrying out the ' provisions ofthis Act. Levy of fee. Power of Government to makerules.

(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any ofthe matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be madfby rules. (3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force. (4) Any rules made under sub-section(!) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees. 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. .. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before the State Legislature, while it i§ 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 immediately following the session or the successive sessions aforesaid, the State Legislature agrees in making any modification in the rule or regulation or in the notification, as the case may be, or the State Legislature agrees that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, thatany such modification or annulm?nt shall be without prejudice to the validity of anything previously done under that rule or regulation or notification, as the case may be. · 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any· power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer· as may be specified in such notification. Power to make regulations. Laying of rules, regulations and notifications. Delegation of powe

168. The Commissioner may, ifhe considers it necessary or expedient· so. to dofor the purpose of uniformity in the implementation of this. Act, issue such orders, instructions or direcuons.to.the .• State tax officers as it may deem ·fit, and thereupon all such officers and all other.persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions. 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one ofthe following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalfof the taxable person or to a person regularly employedby him in connection with the business, or to any adult member of family residing with the taxable person; or (b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or hisauthorised representative, if any, at hislastknown place of business or residence-er (c) by sending a communication to his e-mail address provided at the time of registration oras amended from time to time; or (d) by making it available on the common portal; or ( e) bypublication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carri?,d on business or personally worked for gain; or (f) if none of the modesaforesaid is practicable, by affixirtg it in some conspicuous place at his Jast known place of' business or· residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board ofthe office of theconcerned officer or authority who or which passed suchdecision or order or issued such summonsor notice. Power to issue instructions or directions. Service of notice in certain circumstances.

(2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which itis tendered or published or a copy thereof is'affixed in the manner provided in sub-section (1). ( 3) When such decision, order, summons, notice or any communicationis sent by registered post or speed post, it shall be deemed to havebeen received by the addressee at the expiry of the period normally'talcen by such post in transit unless the contrary is proved«: .. 170. The amount of tax, interest, penalty, fine or any other sum Roundingoffoftaxetc. payable, and the amount of refund or any other sum due, under the provisions .ofthis J\ct sll.all be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee andif such · part is less than fifty paise it shall be ignored. 171. ( 1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may on recommendations of the Council, by notification, constitute an Authority, or em?wer an existing A?ority constituted under any lawfor the time being in force, to examine whether input · tax credits availed by any registered person or the reduction in. the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. ( 3) The Authority referred to in sub-section (2) shall exercise such powers an? discharge such functions as may be prescribed. J_,: 172. ( 1) if any difficulty atises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general ora special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of rep:ioving the said difficulty : Provided Jhat no such order shall be K,lade after the expiry of a period of three years from the dateof commencement ofthis Act. Anti-profiteering Measure. Removal of difficulties.

43ofl994 {2) &aycmkr made under this section spall be: laid, as soon •maybe, after it is madibefore the