Power to make rules

[(1) The [State] Government may, by notification published in the Telangana Gazette, make rules for carrying out all or any of 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 time and manner of payment of duty under section 3; [(b) [refunds to the Government of India and railway companies operating railways], when the price paid by them is found to exceed the limit specified in sub-section (4) of section 3]; [(c)] the form of the books of account required to be kept under clause (a) of section 4; [(d)] the times at which, the forms in which, and the officers to whom, the returns required by clause (b) of section 4 should be submitted; [(e)] the duties and powers of Inspecting Officers appointed under section 5; and [(f)] any other matter for which there is no provision or insufficient provision in this Act and for which provision is, in the opinion of the [State] Government, necessary for giving effect to the purposes of this Act. (3) In making a rule under sub-section (1) or sub-section (2) the [State] Government may provide that a breach thereof shall be punishable with fine not exceeding fifty rupees. [(4) Every rule made under this Act shall, immediately after it is made, be laid before each House of State Legislature if it is in session, and if it is not in session in the session immediately following, for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiration of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or in the annulment of the rule, the rule shall, from the date on which the modification or annulment is notified in the Telangana Gazette, have effect only in such modified form or shall stand annulled, 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.]