Power to make rules.

<span style="margin-left:15px;"></span>(<i>1</i>) The ¹[State] Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.<br> <span style="margin-left:15px;"></span>(<i>2</i>) Without prejudice to the generality of the foregoing powers, rules may be made under this section-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) prescribing the form in which a return under section 3 shall be delivered, and<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> regulating the exercise of the right of access to books of account, records and documents and the right of entry conferred by section 4.<br> <span style="margin-left:15px;"></span>²[(<i>3</i>) All rules made under this section shall be laid for not less than thirty days before each House of the State Legislature as soon as possible after they are made and shall be subject to such modifications as the State Legislature may make, during the session in which they are laid or the session immediately following and publish in the <i>Official Gazette</i>.]<br>