Power to make rules

(1) The State Government may, subject to the condition 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 allowed by this Act to be prescribed; (b) the classes and duties of officers appointed for the purpose of enforcing the provisions of this Act; (c) the procedure to be followed and the forms to be adopted in proceedings under this Act; (d) the proportion referred to in sub-clause (b) of clause (12) of section 2; (e) the intervals at which, and the manner in which, the tax under this Act shall be payable; (f) the dates by which, and the authority to which returns shall be furnished; (g) the manner in which refunds shall bee made; (h) the classes of and the authority for determination and settlement of disputes; (i) the fees for reference, revision or appeal petitions, supply of certified copies of order and other matters; and (j) any other matter which is required to be or may be prescribed. (3) In making any rule the State Government may direct that a breach thereof shall be punishable with fine not exceeding five hundred rupees, and when the offence is a continuing one, with a daily fine not exceeding twenty rupees during the continuance of the offence. (4) Every rule made under this section shall be laid, as soon as may be after it is made, before the Nagaland Legislative Assembly while it is in session for s 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 Nagaland Legislative Assembly agree in making any modification in the rule or 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.