Amendment status not verified — confirm the current text below against the official source.
Power to make rules.-( I) The Government may, by notifica• tion in the Gazette, make rules to carry out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for- ( a) all matters expressly required or allowed by this Act ta> be prescribed ; - (b) determining the total turnover, taxable turnover or tum• over of a dealer for the purposes of this Act ; (c) the assessment to tax under this Act of business which is discontinued or the ownership of which has changed; 74 (d) the assessment to tax under this Act of business owned by mmors and other mcapacitated persons or by persons res1ding outside the State, (e) the assessment of a business owned by any person whose estate or any port1on of whose estate 1s under the control of the Court of Wards, the Administrator-General, the Official Trustee, or any receiVer or manager appomted by or under any order of a court ; (j) the admmistration of the not1fied areas and the barriers erected and the check posts set up under th1s Act and the regulation of the work therein ; (g) the disposal of good~ confiscated under this Act and the proceeds thereof ; (h) requiring the submissiOn of returns ; (z) the form m which and the particulars to be contained in any declaration to be given under this Act, the authority from whom, the conditiOns subject to which and the fees subject to payment of wh1ch such form of declaration may be obtained, the manner in which such form shall be kept in custody and records relating thereto maintained, the manner in which any such form may be used and any such declara- tion may be furnished ; (J ) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act ; (k) the term of office, and conditions of service, of the mem- bers of the Appellate Tribunal ; (l) the circumstances Ill wh1ch, and the extent to which, f<"es pa1d in pursuance of section 39 may be refunded , (m) the issue of bills or cash memoranda, the clas~ or classes of dealers who should mamtain counterfoils for the same and the parti- culars to be shown m and the manner of maintenance of such counter- foils and the time for wh1ch they should be preserved ; (n) the maintenance of purchase-bill~ or accounts of purchases and sales by dealers and the time for which they should be p1ese1ved ; (n) the issue of delivery notes or way-bills in respect of goods delivered or transfe1 red to retail dealers in pursuance of sales effected to them, the form and manner of their 1ssue and the time for which they should be preserved ; (p) the extent of liability of commission agent, broker, del- credere agent, auctioneer or any other mercantile agent, who carries on the business of buymg, selling, supplying or d1stributmg goods on behalf of any principal ; (q) generally regulating the procedure to be followed and the forms to be adopted in proceedings under . this Act ; (r) any other matter for which there is no provision or no sufficient provision in this Act and for which prov1sion is, in the opinion of the Government, necesary for giving effect to the purposes of this Act. (3) Every rule made under this Act shall be laid as soon as may be after it is made oefore the Legislative Assembly wh1le it is in session ; I I }y-1 '" -I ' i. tl ~-) --..{ -- 75 for a total period of fourteen days which may be comprised il\ one ses- sion 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 Legisla~ tive Assembly agrees that the rule should be either modified or annulled, 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 pre- viously done under that rule.