Power to make rules.

§13

Summary

(1) The State Government may, by notification in the Official Gazette, make rules to carry out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may- (a) prescribe the time or times and the manner of payment of tax under section 4; 1* * * * * (c) prescribe the form of books of account to be kept and the times at which and the form in which, the returns required by section 6 shall be submitted; (d) prescribe the qualifications, the powers and duties of Inspectors under section 8; (e) prescribe the circumstances in which, and conditions subject to which, refund may be granted under section 10; (f) provide for giving effect to the provisions of this Act. (3) The power to make rules conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication. (4) 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 session immediately following, both Houses agree in making modification in the rule or both Houses agree that the rule should not be made, the rule shall from the date of publication of a notification in the Official Gazette of such decision 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, by notification in the Official Gazette, make rules to carry out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may- (a) prescribe the time or times and the manner of payment of tax under section 4; 1* * * * * (c) prescribe the form of books of account to be kept and the times at which and the form in which, the returns required by section 6 shall be submitted; (d) prescribe the qualifications, the powers and duties of Inspectors under section 8; (e) prescribe the circumstances in which, and conditions subject to which, refund may be granted under section 10; (f) provide for giving effect to the provisions of this Act. (3) The power to make rules conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication. (4) 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 session immediately following, both Houses agree in making modification in the rule or both Houses agree that the rule should not be made, the rule shall from the date of publication of a notification in the Official Gazette of such decision 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.

← Previous Section

Explore this Chapter