Display of name:

All shops, business establishment, godowns, warehouse or wherever any taxable goods are lying or kept including residential houses or any place where taxable goods are kept or sold or stored whether temporarily or otherwise, shall prominently display by means of sign board or writing by paint, the name of the dealer, the firm name, owner, and such other particulars as may be prescribed. 94. Power to summon person to give evidence: (1) The officer empowered by Rules made in this behalf shall have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908), for the purpose of securing attendance of person or the production of documents and any enquiry under this Act.

1. (ii) The Commissioner or the assessing or the appellate authority shall, in securing the attendance of any dealer as a witness before him for production of any documents for the purpose of this act at such proceedings, have the same powers as those conferred on a Civil Court under the Provisions of the Code of Civil Procedure, 1908 (Central Act V of 1908). 95. Bar to certain proceedings:- Save as in provided in Chapter IX, no order passed or proceedings taken under this Act, the Rules or notification by any authority appointed or constituted under this Act, shall be called in question in any Court, and save as is provided in the said chapter, no appeal shall lie against any such order. No suit or other proceedings shall be entertained by any Court, except as expressly provided for under this Act, to set aside, modify any assessment or other proceedings commenced by virtue of the provisions of this Act, and no such Court shall question the validity of any assessment, levy of penalty or interest or grant any stay of proceedings or allow any amount due under this act by remission or deferment of payment. 96. Power to make rules:- (1) Without prejudice to any power to make Rules contained elsewhere in this Act, the State Government may make Rules generally to carry out the purposes of his Act and such Rules may include for levy of fees for any of the purposes of this Act.

1. (2) In making any Rules the State Government may direct that a breach thereof shall be punishable with fine not exceeding rupees two thousand, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of the offence.
2. (3) Eevery Rules made under this Section shall be laid as soon as maybe after it is made before the State Legislature while it is in session for a total period of thirty days which may be compromised 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 House agrees in making any modification in the rules or house agree that the rules should not be made and notify such decision in the Official Gazette, the Rules shall from the date of publication of such and notification 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 or omitted to be done under that Rules.