Power of Government to make rules.

(1) The State Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Bill: Provided that if the State Government is satisfied that circumstances exits which render it necessary for it to take immediate action, if any, it may make any rules without such previous publication: Provided further that any rule under this Bill may be made so as to have the retrospective effect. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,- (a) The Manner and procedure of deposit of tax under appropriate Head of Accounts and the manner in which the proceeds of the tax shall be utilized; (b) All matters expressly required or allowed by this Bill to be prescribed; (c) The fees to be paid in connection with the registration, memorandum of appeals, petition for revision, certified copies of orders, petitions, other matters and any other matter ancillary or incidental thereto; and. (d) Any other matter for which there is no provision or no sufficient provision in this Bill and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Bill. (3) In making any rules under this section, the State Government may direct that a breach thereof shall be punishable with fine not exceeding five thousand rupees and, when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of such offence. (4) The State Government shall cause every rule made under this Bill and every notification issued under this Bill to be laid, as soon as may be, after it is published before 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 or more successive sessions in which it is so laid or the sessions immediately following, and if the State Legislature agrees in making any modification in the rule or notification or that the rule or notification should not be made, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; however, any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.