Amendment status not verified — confirm the current text below against the official source.
(1) The State Government may, subject to the ~ake rule., condition of previous publication, make rules for car. rying out th e purposes of this Act. (2) In particular and without prejudice to the generality of th e foregoing powee, such rules may provide for all or any of the following matters, namely i-« (~) the classes of officers appointed for purpose of enforcing the provision of this Act. and t~eir duties i _-_. _ _ __ (b) the procedure to be followed and the forms to be adopted in proceedings under thiJ Act; (c) the intervals at which, and the manner in which the tax under this Act shall be payable i (d) the dates by which and the authority to which returns shall be furnished j (e) the manner in which refunds shall. be made; t f) the classes of and the authority for deter. mination and-settlement of disputes i (g) the fees for appeal and revisions, supply of certified copies of orders and other matters; and (h) any other matter which is required to be or may be prescribed. (3) In making any rule the State Government may direct that a breach thereof shall be punishable with ri ne not exceeding five hundred rupees, and when the - - - - - - - ---......---- - - - - - - - -----------_.-'" 19 offence is a continuing ene, with a daily &ae 1'0.' exceeding twenty-five rupees durin, the contineaace of the offence. (ll) -Every rule made under this section shall It. laid, as soon as may be after it js made, before the Assam Legislative AssemblywhiJe it is in session for a total period offourteen 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 the Assam Legisla- tive Assembly agree in making any m odification in the rule or the Assam Legislative -A' lembly agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, liS the case may be ; so however, that' any such modifica- tion or annulment shall be without prejudice 10 the validity of anything previously done under that rule. rewer to