Power of dealer to collect tax

(2) Notwith&alldidg aanything'~ntaind in!tl;b h d Act, no dealer rcfehod to in sub-section'(1) shall be entitled to collcct the additional 'tax'' payable under the syid sub-saotion. (3) Any %dealer1-w2i*o"collects the additiond t i x payable under sub-section (11, in- contraventio~of the provisions of sub-sect ion (2), shall be punishable with fine which may extend to one thousand rupees, and no Court below the rank of a Preside~y Magistrate or a Magis- trate of the Flrst-Clkss shall try myasuoh offence. (1) The Government may make rules to carry out the purposes of this Act. (2) All rules made under this Act shall be published in the Tamil Nadu Government Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published. (3) Every rule made under this Act shall, as soon as possible after it is made, be placed on the table of both Houses of the Legislature and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule or both Houses 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.