Bare ActsLuxury Tax on Tobacco (Validation) Act, 1964

Section 4

Power to make rules.--

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

(1) The Government may, by notification 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 -- (i) the prohibition of the vending of tobacco except under a licence; (ii) the issue of licences for the vend and stocking of tobacco and the procedure therefor; (iii) the classification of licences and the rate at which tax in the form of a fee for licence may be levied for each class of licences; (iv) appeals from orders under the rules. (3) The rules and notifications specified below purported to have been issued under the Tobacco Act of 1087 (Travancore Act I of 1087) or the Cochin Tobacco Act, VII of 1084, as the case may be, in so far as they relate or purport to relate to the levy and collection of fees for licences for the vend and stocking of tobacco, shall be deemed to be rules issued under this section and shall be deemed to have been in force at all material times:-- (i) the Travancore Tobacco Rules, dated 5th July, 1913, as amended by Notification No. E2-5937/49/RD,dated 3rd August; 1950, published at pages 1 to 3 of the Gazette Extraordinary; dated 3rd August, 1950 (ii) the rules issued under Notification No. E2-5937/49/RD, dated 3rd August, 1950, and published at pages 3 to 5 of the Gazette Extraordinary, dated 3rd August, 1950; (iii) the rules issued under Notification No. E2-5937/49/RD, dated 25th January, 1951 and published at pages 1 to 10 of the Gazette Extraordinary dated 25th January, 1951, as amended from time to time; (iv) the rules issued under Notification No. E2-5937/49/RD, dated 25th January, 1951, and published at pages 11 to 20 of the Gazette Extra-ordinary dated 25th January, 1951 as amended from time to time; (v) the Notification No. E2-5937/49/RD, dated 23rd May, 1951, published at page 1210 of Part I of the Gazette, dated 29th May, 1951; and (vi) the Notification No. E2-5937/49/RD, dated 23rd May, 1951, published at page 1211 of Part I of the Gazette, dated 29th May, 1951.

Section 4 – Luxury Tax on Tobacco (Validation) Act, 1964 | DailyLaw.ai