section 4
Power to make rules.
The Tamil Nadu (Transferred Territory) Luxury Tax on Tobacco (Validation) Act, 1966(1) The State Government may 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 prohibition of the vending of tobacco except under a licence; (c) the classification of licences and the rate at which the tax in the form of a fee for licence may be levied. (3) All rules made under this Act shall be published in the Fort St. George 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 published. (4) 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. (5) The rules and notifications specified below purported to have been issued under the Tobacco Act of 1087 (Travancore Act I of 1087), in so far as they relate or purport to relate to the levy and collection of fees for licences for the vend and stocking of tobacco, shall be deemed to be rules issued under this section and shall be deemed to have been in force at all material times:— (i) the Travancore Tobacco Rules, dated the 5th July 1913, as amended by Notification No. E-2-5937/49/RD, dated the 3rd August 1950, published at pages 1 to 3 of the Travancore-Cochin Government Gazette Extraordinary, dated the 3rd August 1950; (ii) the rules issued under Notification No. E-2-5937/49/RD, dated the 25th January 1951, and published at pages 1 to 10 of the Travancore-Cochin Government Gazette Extraordinary, dated the 25th January 1951, as amended from time to time; (iii) the Notification No. B2-5937/49/RD, dated the 23rd May 1951, published at pages 1210 to 1211 of Part I of the Travancore-Cochin Government Gazette, dated the 29th May 1951.
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