Power to make rule

(1) The State Government may make rules, consistent with the provision of this Act, for securing the payment of tax and generally for the purposes of carrying into effect the provisions of this Act. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules – (a) prescribing the manner in which and the intervals at which tax shall be paid under section 3 and section 4; (b) prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act; (c) prescribing the forms of tickets and receipts under section 5; (d) prescribing the manner of payment of tax under section 4 and penalty under section 9; (e) prescribing the manner of the exhibiting the table of fares and the time table under section 11; (f) prescribing the manner in which an appeal/petition may be filed under section 18 or section 20; (g) prescribing the manner in which a revision application may be preferred under section 19; (h) prescribing the manner in which a reference/petition may be made under section 21; (i) prescribing the manner in which refund under section 26 shall be made; and (j) providing for any other matter for which rules can be or may be prescribed. (3) All rules made under this section shall be laid as soon as possible after they are made, before the Nagaland Legislative Assembly while it is in session and shall be subject to such modification as the Legislative Assembly may make during the session in which they are so hard or the session immediately following the Nagaland Legislative Assembly agree in making any modification in the rule or the Nagaland Legislative Assembly agree 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.