Power to make rules

Tax197225 sections

Statutory text

(1) The State Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules for all or any of the following purposes, namely :-
- (a) to prescribe the form of any declaration, certificate, receipt or token, the particulars to be stated therein, the manner of exhibiting certificate or token on a motor vehicle and the condition in which such certificate or token shall be maintained ;
- (b) to prescribe the fee for the issue of duplicate tokens ;
- (c) to prescribe what shall be deemed a year or a quarterly period or a week, for the purposes of section 4 ;
- (d) to prescribe the powers and duties of the Taxing Officer and of the registering authority ;
- (e) to regulate the manner in which refunds or deductions or exemptions may be claimed ;
- (f) to regulate the method of assessing and recovering the tax, and
- (g) any other matter which may be or is required to be prescribed.
(3) Every rule made under this section shall be published in the Official Gazette.

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