Power to make rules

Power to make rules :

1. (1) The Government may make rules for carrying out the provisions of this Act.
2. (2) In particular to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely -
   • (a) the powers and duties to be delegated to the officers under sub-section
3. (2) of section 3;
   • (b) the persons or class of persons to be appointed as collecting agents and the manner of collection of taxes under section 4;
   • (c) the powers which may be exercised by such officers or agents appointed as collecting agent under section 4;
   • (d) the rate of premium payable under section 8;
   • (e) the form of return or document to be submitted by the owner or occupier of any building under section 10;
   • (f) the form of list of assessment and the particulars to be contained in such a list of assessment under section 13;
   • (g) the form of public notice to be issued under section 13;
   • (h) the form of notice to be given to the person who has escaped from the assessment of revenue payable by him under section 17;
     • (i) the time and place on which such taxes shall be paid under section 21;
   • (j) the appellate authority to whom appeal shall lie under section 26, and the manner of appeal against the order of the concerned officer;
   • (k) the form and manner of the maintenance of register under section 30;
   • (l) any other matter which has to be or may be prescribed.
4. (3) Every rule made under this section shall be laid as soon as may be, after it is made, before the Legislative Assembly of Mizoram while it is in session for a period of seven 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 Legislative Assembly of Mizoram makes any modification in the rule or decides 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 modification or annulment shall be without prejudice to the validity of anything previously done under that rule.