Power to make rules

(1) The State Government may, by notification in the Tripura Gazette, make rules for carrying out the purposes of this Act; (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:- (a) The stage at which, the rate at which and the manner in which, the cess shall be levied and collected under section 3; (b) The manner in which and conditions subject to which the Road Development Fund shall be expended under section 4; (c) The manner in which the cess shall be payable by dealer under subsection (1) of section 5; (d) The intervals at which, the authority to which, the form in which and the manner in which the return shall be furnished under sub-section 2 of section 5; (e) The conditions subject to which a dealer shall be entitled to refund of cess under section 7; (f) The conditions subject to which the exemption from the provisions of registration may be granted by the Collector under sub-section (1) of section 8; (h) The form in which certificate of registration shall be issued under sub-section (3) of section 8; (i) The conditions subject to which the Collector may suspend or cancelled registration under section 9; (j) The form in which accounts shall be maintained by the dealer under section 11; (k) The form in which, the manner in which and the period for which statements shall be submitted under section 11; (l) Terms and conditions subject to which the dealer may be permitted to submit a consolidated statement under the proviso to section 11; (m) The manner in which a notice shall be served by the Collector on a dealer under sub-section (3) of-section 14; (n) The manner in which, a time within which and the authority to which an appeal may be preferred under sub-section (1) of section 16; (o) The manner in which the security shall be furnished under the proviso to sub-section (2) of section 16; (p) The rules of procedure subject to which the authority may pass an order on appeal under sub-section (3) of section 16; (q) The rules subject to which the Collector or the Tribunal may revise an order under sub-section (1) of section 17; (r) The manner in which the Collector may refund the amount of cess under sub-section (3) of section 20; (s) The rank of officer who shall have power to investigate offences under sub-section (1) of section 27; (3) Any rule made under this section may provide that any person contravening any such nile shall be liable, on conviction, to be punished with a fine which may extend to One thousand Rupees and in the case of a continuing contravention with an additional fine which may extend to Fifty Rupees for each day during which such contravention continues after conviction for the first such contravention; (4) The power to make rules conferred by this section shall be Subject to the condition of the rules being made after previous publication; Provided that, if the State Government is satisfied that circumstances exist which render if necessary to take immediate action, it may dispense with the previous publication of any rule to be made under this section; (5) All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as they are made and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make during the session in which they are so laid or the session immediately following; (6) Any rescission or modification so made by the State Legislature shall be published in the Tripura Gazette, and shall thereupon take effect.