Amendment status not verified — confirm the current text below against the official source.
In the principal Act, for section 12, the following shall be substituted, namely “Rules 12.(1) The State Government may, subject to the condition of previous publication, make rules, by notification, for carrying out the purposes of this Act: Provided that if the State Government is satisfied that circumstances exist which render it necessary for it to take immediate action, if any, it may make any rules without such previous publication: THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 265 Provided further that any rule under this Act may be made so as to have the retrospective effect. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,— (a) for the supply and use of stamps or stamped tickets, or for the stamping of tickets sent to be stamped; and for securing the defacement of stamps when used; (b) for the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for payment of the tax on the transfer from one part of a place of entertainment to another and on payments for seats or other accommodation; (c) for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount), and for securing proper records of admission by means of barriers or mechanical contrivances; (d) for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainment to which the provisions of section 3, sub section (3), are applied or in respect of which the arrangements approved by the State Government for furnishing returns are made under section 4; (e) for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund under this chapter or under the rules made thereunder; (f) for the keeping of accounts of all stamp used under this chapter; (g) for the presentation and disposal of applications for exemption from payment of the entertainments tax or for the refund thereof made under the provisions of this chapter; (h) for proper maintenance of accounts and submission of returns; (i) for the time and manner of payment and collection of the tax, interest and penalty under this Act; (j) for completion of assessment and issuing a demand notice; (k) for any other matter for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act, and (l) for the rates of fees, for petitions, certificates and other matters. 266 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 (3) The State Government shall cause every rule made under this Act and every notification issued under this Act to be laid, as soon as may be, after it is published before 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 or more successive sessions in which it is so laid or the sessions immediately following, and if the State Legislature agrees in making any modification in the rule or notification or that the rule or notification should not be made, the rule or notification shall thereafter 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 under that rule or notification.” Amendment of section 12 A.