27. Power to make rules.-

(1) The State Government may, by notification in the Official Gazette, make rules to carry 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 manner of calculating the electricity duty; (b) the manner of collection and payment to the State Government of the electricity duty by licensee or person other than licensee; (c) the time and manner of payment of the electricity duty by licensee or person other than licensee; (d) the time and manner of payment of electricity duty by a person other than licensee liable to pay electricity duty; (e) provide for installation and the reading of meters and sub-meters and for getting them tested by an Electrical Inspector or by any other prescribed officer or authority; (f) the officer or authority which shall decide the dispute, if any, arising under the Act or the rules framed thereunder and prescribed the authority to which an appeal shall lie against the order passed on such dispute and the procedure for referring dispute to the officer or authority and for filing appeal; and (g) any other matter for which provision is, in the opinion of the State Government, necessary for giving effect to the provisions of this Act. (3) All rules made under this Act shall be laid, as soon as may be after they are so made, before the House of the State Legislature, 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 they are so laid, or of the session immediately following, the House of the State Legislature makes any modifications in any of such rules, or resolves that any such rule should not be made, such rules 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 thereunder.