Amendment status not verified — confirm the current text below against the official source.
(1) Th e State Government may, make rules □lake rules. consistent with the provisions of this Act, for securing the payment of tax and generally for the purpose of carrying into effect the provisions of this Act. (2) In particular and witnout prejudice to the generality of the foregoing power, the State Govern ment may make rules :— (a) prescribing the manner in which and the intervals at which tax and penalty shall be paid under this Act ; (b~) prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act ; (c) prescribing the form in which the Valua tion List shall be prepared ; (</) prescribing the manner in which and con ditions under which the Government may reduce or remit the Urban Immovable Property Tax ; (e) prescribing the manner in which an appeal petition may be filed under sections 13 and 15 ; (y ) prescribing the manner in which a revision petition may be filed under section 14 ; (#) prescribing the manner in which refund under section 21 shall be made ; and (A) providing for any other matter for which the rules can be or may be prescribed. (3) All rules under this section shall be laid for not less than fourteen days before the Assam Legislative Assembly as soon as possible after they are made and shall be su oject to such modification as the Legislative Assemblv may make during the Session in which they are so laid or the Session immediately following. AGP (Leg) 24/64—1,022—21-1-64