Power to make rules

Tax195822 sections

Statutory text

(1) The State Government may make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for-
- (a) the form and manner in which the returns under section 4 shall be furnished;
- (b) the manner of giving a reasonable opportunity of being heard under sub-section
(1) of section 8;
- (c) the conditions subject to which any clerical or arithmetical mistake may be rectified in orders passed by the assessing authority;
- (d) the manner of allowing refunds under section 9.

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