section 15
Power to make rules
The Manipur Tax on Sale of Electricity Act, 1984(1) The Government may make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide- (a) the forms in which the returns, statements and information are to be furnished by the Generating Units; (c) the date by which the Generating Units shall furnish returns; (e) the procedure for appeals or review under this Act; (f) the books and registers to be maintained by the Generating Units and assessing authorities; and (g) any other matter which has to be or may be prescribed. (3) Every rule made under this Act shall be laid as soon as may be before the Manipur Legislative Assembly while it is in session for a total period of fourteen 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, the Manipur Legislative Assembly agrees in making any modification in the rule or agrees that the rule should not be made, the rule shall thereafter 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 under that rule.
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