Bare ActsThe Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011

Section 28

Amendment status not verified — confirm the current text below against the official source.

Powers to delegate • The Commissioner may, subject to such conditions and restrictions as the Government may by general or special order impose, by order in writing delegate to prescribed authority subordinate to him, either generally or as respects any particular matter of class of matters any or all of bis powers under this Act. 29 Power to amend Schedule - t 1) The Government may, by notification amend. alter, add to or delete any item or entry in the Schedule appended to this Act. (2) All references made in this Act, to any ·items or entries of the said Schedule shall be construed as relating to tbe item of the Schedule as for the time being amended in exercise of the powers conferred by this section. 30, Local authorities not to levy profession tax - Notwithstanding anything ill any enactment governing the constitution or establishment of a local authority, no Local authority shall, on or after the commencement of th.is Act, levy any tax on professions, trades, callings or employments. 3 l. Powers to make rules • ( l) The Government may, by notification , make rules co carry out all or any of the purposes of th.is Act. (2) In particu.lar and without prejudice to the generality of the foregoing power. such rules may provide for the fees payable in respect of any applications ro be made. forms to be supplied, cenifitates to be granted and appeals and applications for revision to be made under this Act and also any applications for certified copies of documents filed and orders made under this Ace (3) Every mies made under this Act shall within six months after it 'is made. be laid before the Legislative Assembly of the State if it is in session and if ir is not in 31 session. in the session immediately following for a total period of fourteen days which may be comprised in one session or in two successive sessions and if, before the expiration of the session in which it is so laid or the session immediately following the Legislative Assembly agrees in making any modification in the rule or in the annulment of the rule, me rule shall, from the date on which the modificauon or annulment is notified, have effect only in sucb modified form or shall stand annulled, 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.

Section 28 – The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 | DailyLaw.ai