Power to make rules.

§23

Summary

(1) The State Government may, subject to the condition of previous publication, makes rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing provision, the State Government may make rules for all or any of the following matters, namely :- (a) to prescribe the manner in which the tax shall be paid ; (b) to prescribe the manner of certifying under sub-section (2) of section 3 ; (c) to prescribe the form of the 1[receipt] and certificate of taxation under section 5 2[and to provide for the issue of a duplicate of a 3* * * certificate of taxation which is lost, destroyed or mutilated and the fee to be charged therefor]; (d) to prescribe the form of declaration and additional declaration, the particulars to be stated therein, and the time within which the declarations should be delivered under section 6 ; (e) to regulate the manner in which refund of tax may be claimed under section 9 ; 4[(f) to prescribe the form of declaration, the particulars to be stated therein, the other documents which should accompany such declaration, the period within which and the form in which a certificate of final assessment of tax should be issued, and the manner in which and the time within which difference of tax due may be paid or refunded to, the fleet owner, under section 10;] (g) to prescribe the instalments of contribution and the manner in which and the dates on which they shall be paid under section 11 5* * * * ; 6[(g-i) to prescribe the rules subject to which motor vehicles may be seized and detained under section 12B ;] 7[(h) to prescribe the form and manner in which and the time within which, an application for exemption under sub-section (3) of section 13 may be made to the Taxation Authority ;] (i) to prescribe the authority before which, the manner in which, the time within which, and the fee on payment of which, an appeal may be filed, and the manner in which such appeal shall be heard and decided, under section 14 ; (j) to prescribe the rank of Officer who may exercise powers under section 15; (k) to prescribe the amount of penalty payable under sub-section (1) of section 18, the manner in which, the time within which, and the Officer to whom, such penalty shall be paid under that section, 8[and to make provision for waiving or reducing penalty in suitable cases] ; (l) to prescribe the authority which shall decide the dispute between the State Government and their lessee under sub-section (2) of section 21 ; 9[(l-1) to prescribe the conditions and restrictions subject to which the Taxation Authority may delegate its powers, functions and duties under section 22A ;] 10* * * * * * * (n) to provide for the supply of information regarding payment of tax and prescribe a fee therefor ; (o) any other matter which may be prescribed. (3) A rule made under this section may provide that the contravention of any of the provisions which are specified in such rule shall be punishable with fine which may extend to two hundred rupees. (4) All rules made under this section shall be published in the Official Gazette. 11[(5) Every rule made under this section shall be laid, as soon as may be after it is made, before each house of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and, if before the expiry of the session in which it is so laid or the sessions immediately following both houses agree in making any modification in the rule or both houses agree that the rule should not be made, and notify such decision in the Official Gazette, the rule shall from the date of such notification have effect, only in such modified form 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 or omitted to be done under that rule.]

(1) The State Government may, subject to the condition of previous publication, makes rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing provision, the State Government may make rules for all or any of the following matters, namely :- (a) to prescribe the manner in which the tax shall be paid ; (b) to prescribe the manner of certifying under sub-section (2) of section 3 ; (c) to prescribe the form of the 1[receipt] and certificate of taxation under section 5 2[and to provide for the issue of a duplicate of a 3* * * certificate of taxation which is lost, destroyed or mutilated and the fee to be charged therefor]; (d) to prescribe the form of declaration and additional declaration, the particulars to be stated therein, and the time within which the declarations should be delivered under section 6 ; (e) to regulate the manner in which refund of tax may be claimed under section 9 ; 4[(f) to prescribe the form of declaration, the particulars to be stated therein, the other documents which should accompany such declaration, the period within which and the form in which a certificate of final assessment of tax should be issued, and the manner in which and the time within which difference of tax due may be paid or refunded to, the fleet owner, under section 10;] (g) to prescribe the instalments of contribution and the manner in which and the dates on which they shall be paid under section 11 5* * * * ; 6[(g-i) to prescribe the rules subject to which motor vehicles may be seized and detained under section 12B ;] 7[(h) to prescribe the form and manner in which and the time within which, an application for exemption under sub-section (3) of section 13 may be made to the Taxation Authority ;] (i) to prescribe the authority before which, the manner in which, the time within which, and the fee on payment of which, an appeal may be filed, and the manner in which such appeal shall be heard and decided, under section 14 ; (j) to prescribe the rank of Officer who may exercise powers under section 15; (k) to prescribe the amount of penalty payable under sub-section (1) of section 18, the manner in which, the time within which, and the Officer to whom, such penalty shall be paid under that section, 8[and to make provision for waiving or reducing penalty in suitable cases] ; (l) to prescribe the authority which shall decide the dispute between the State Government and their lessee under sub-section (2) of section 21 ; 9[(l-1) to prescribe the conditions and restrictions subject to which the Taxation Authority may delegate its powers, functions and duties under section 22A ;] 10* * * * * * * (n) to provide for the supply of information regarding payment of tax and prescribe a fee therefor ; (o) any other matter which may be prescribed. (3) A rule made under this section may provide that the contravention of any of the provisions which are specified in such rule shall be punishable with fine which may extend to two hundred rupees. (4) All rules made under this section shall be published in the Official Gazette. 11[(5) Every rule made under this section shall be laid, as soon as may be after it is made, before each house of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and, if before the expiry of the session in which it is so laid or the sessions immediately following both houses agree in making any modification in the rule or both houses agree that the rule should not be made, and notify such decision in the Official Gazette, the rule shall from the date of such notification have effect, only in such modified form 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 or omitted to be done under that rule.]

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