Amendment status not verified — confirm the current text below against the official source.
Power to make rules.- (1) The Government may, by notification in the Gazette, make rules to carryout the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for— (a) the time and the manner of payment of surcharge under section 3; (b) the form of the books of account required to be kept under section 4; (c) the time at which, the form in which, and the officers to whom the returns required by section 4 shall be submitted; (d) the duties and powers of the Inspecting Officers appointed under section 5. (3) In making a rule under sub-section (1) or sub-section (2), the Government may provide that a breach thereof shall be punishable with fine not exceeding one thousand rupees. 7 (4) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly which is in session for a total period of fourteen 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, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made, the rule 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.