Power to make rules.

(1) The State Government may, make rules for carrying out the purposes of this Act. (2) Without prejudice to the genererality of the foregoing power, such rules may, in particular prescribe--- (a) all matters required by this Act to be prescribed ; (b) the clauses and duties of officers appointed for the purposes of enforcing the provision of this Act ; (c) the proceedure to be followed and the forms to be adopted in proceedings under this Act ; (d) the intervals at which, and the manner in which, the tax under this Act shall be payable ; (e) the dates by which and the authority to which returns shall be furnished ; (f) the manner in which refunds shall be made ; (g) the fees, if any, for petitions, certificates and other ; (h) the nature of accounts to be maintained by a dealer ; and (i) For any other matter necessary for giving effect to the purpose of this 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 Legislative Assembely while it is in session for a total period of not less than forteen days which may be comprised in one session or in two or more successive sessions and if, before expiry of the sessions, in which it is so laid or the successive aforesaid the Legislative Assembely agree in making any moditification in the rule or the Legislative Assembely agree that the rule should not be made, the rule shall thereafter have effect only in such modified from 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. Hardwares, iron nettings including expanded metal, grills, tools and implements ;