Power to make rules

(1) The State Government may make rules for carrying out the purposes of this Act. (2) Without prejudice to the generality of the foregoing power, such rules may in particular provide for: (a) all matters required by this Act to be prescribed; (b) the classes and duties of officers appointed under this Act; (c) the procedure to be adopted for the various proceedings; (d) the manner in which refunds shall be made; (e) the fees, if any, for appeals and other matters; (f) any other matter necessary for giving effect to the purposes of the Act. (3) Every rule made by the State Government under this Act shall be laid as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of not less than fourteen days which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly makes any modification in the rule, then the rule shall thereafter have effect only in such modified form or be of no effect as the case may be: Provided that any such modification or annulment shall be without prejudice to the validity of anything previously done.