section 11
Power to make Rules
The Punjab Commercial Crops Cess Act, 1963Tax196311 sections
Statutory text
- (1) The State Government may by notification make rules for carrying out the provisions of this Act.
- (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for—
- (a) the area of land on which no cess is to be levied under the proviso to sub-section
- (1) of section 3;
- (b) the determination of commercial crops as kharaba and matters relating thereto;
- (c) the manner in which a notice of demand shall be caused to be prepared by the Assessing Authority under sub-section
- (1) of section 4;
- (d) the manner in which notices of demand shall be distributed under sub-section
- (2) of section 4.
- (3) Every rule made under this section shall be laid as soon as may be after it is made before 1[* * *] the State Legislature while it is in session for a total period of ten 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 2[the Legislature] agree in making any modification in the rule or 2[the Legislature] 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.
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