section 23
Powét to make rilesi-(i) Tbé Government may (Subject f5 the
The Manipur Motor Vehicles Taxation Act, 1998Tax199822 sections
Statutory text
condition of previous publication) make rules for carrying into effect thé purposes of this Act.
- (1) In particular and witkout prejudice to the generality of the foregoing power, the Government may make rules for all or any of the following purposes, that is to sayi—
- (a) prescribing the mariner dnd the form in which and the authority to which applications for tokei under this act shall be presented;
- (b) prescribing the form of any certificate, declaration token, notice or feceipt, and the particulars to be stated therein, and the manner of exhibiting token on a motor vehicle; (©) prescribing the manoer in which, and the fees on payment of which tokens granted under this Act may be transferred; h .
- (d) prescribing generally the authorities by whom and the manner in which any duties in respect of or incidental to the carrying into effect of the provisions of this Act may be performed; {e) regularig the méthod of assessment, payment and recovery of the tax;
- (f) regulating the mahber in which exemption from and remissions and refunds of the tax may be ¢laliied and granted, and the extent to which exemption from liability to the tax may be claimed in respect of any motor vehicle brought iiito and used in Matlipiir by a person visiting or making a temporary stay in Mahipur;
- (2) regulating the rianner in Which appeals may be instituted and heard ; and
- (h) any other matter which is to be or may be prescribed.
- (3) All rules made under this Act shall as soon as may be, dfter they are made; be laid before the Legislature, while it is in session, for a total period of not less than thirty days which may be comprised in orb sessivh Of in two or more successive sessions and; shall unless foie later dats is appointed, take effect from the date of their publication in the Official Gazette, subject to such modifications or annuiments as the Legislature may agree to make, however any such modification or anaulment shall be without prejudice to the validity of anything previously done thereunder. :
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