Power to make rule

(1) The Government may, subject to the conditions of previous publication, make rules for carrying out the purposes of this Act. (2) Without prejudice to the generality of the foregoing power, such rules, may, in particular, prescribe- (a) all matters expressly required or allow by this Act to be prescribed; (b) the regulation of the recovery of the tax leviable under section 3; (c) the circumstances and the manner in and the conditions under which refunds may be made or withdrawn; (d) the imposing on dealers, importers and manufactures the duty of furnishing returns, and keeping records and books , the prescribing of forms of such returns, records and books and the particulars to be contained therein respectively, and the manner in which the same are to be verified and all such other conditions thereof as may be necessary; (e) the providing for the regulation of sale and purchase of taxable goods, the assessment of tax and the issue of notices requiring payment and for the recovery of unpaid tax; and (f) the fees, if any, for petition, certificates and other matters. (3) In making any rule, the Government may direct that a breach thereof shall be punishable on conviction before a Magistrate, with a fine not exceeding Rs. 1,000 or imprisonment not exceeding three months or both, and where the breach is a continuing one, with further fine which may extend to Rs. 100 for every day after the first during which the breach has been persisted in. (4) Every rule made under this section shall be laid, a soon as may be after it is made, before the Nagaland 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 sessions 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 rules 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.