Power of State Government to make rules

(1) The State Government may, subject to the condition of previous publication make rules for carrying into effect the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules for all or any of the following purposes that is to say- (a) Prescribing the manner and the form in which and authority to which applications for licenses under this Act shall be presented. (b) Prescribing the form of any certificate, declaration, license, notice, receipt or token, and the particulars to be stated therein, and the manner of exhibiting a license or token or a motor vehicle. (c) Prescribing the manner in which and the fees on payment of which, licenses granted under this Act may be transferred. (d) Prescribing generally the authorities by whom, and the manner in which any duties in respect of or incidental to the carrying into effect of the provisions of this Act may be performed. (e) Regulating the method of assessment, payment and recovery of the tax. (f) Regulating the manner in which exemptions from and remissions and refunds of the tax may be claimed and granted, and the extent to which exemptions from liability to the tax may be claimed in respect of any motor vehicle brought into the used in Nagaland by a person visiting or making a temporary stay in Nagaland. (g) Regulating the manner in which appeals may be instituted and heard. (3) Every rule made under this Act shall be laid as soon as may be after it is made, before the 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 session immediately following, the Legislative Assembly make any modification in the rule or decide that the rule should not be issued 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.