Amendment status not verified — confirm the current text below against the official source.
Power ofCovemment to make "I’LL—(l) The Govermcnt may, subject to the condition of previous publication) by notification in the Gazette, make rules for carrying out the purposes ofthts Act. (2) In particular and without prejudice to the generality of the foregoing power the Government may make rules {or all or any of the following purposes, namely :— (a) to prescribe the manner in which tax shall he paid and the documents to be produced for the issue of tax licence; 315—10 (/ 146 (b) to prescribe the manner of certifying under sub-section (2) of section 3; (c) to prescribe the form of any tax licence, certificate or declaration, and the particulars to be stated theiein; (d) to prescribe the conditions under which duplicate tax licence may be granted and the fee payable for such grant; (I) to regulate the manner in which refunds or deductions or exemptions may be claimed; (f) to prescribe the rank of officer who may exercise power under section ll; (g) to provide for the total or partial exemption from liabi- lity to payment of the tax of any motor vehicle brought into the State by any person visiting the State or mak- ing a temporary stay therein, the amount which shall be payable on account of such vehicle and the tax licence which any such vehicle shall carry ; (It) the time within which and the manner in which an appeal may be made under section 23, the fees to be paid in respect of such appeal and the conduct and heating of such appeal ; (i) any other matter which may be prescribed. (3) Any rule made under sub-section (1), may provide that a breach thereofshall be punishable with fine which may extend to fifty rupccs. (4) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of fourteen days which may be compiised 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 followmg, the Legislative Assembly make any modification in the rule or decide that the rule should not he issued, 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 ofanything previously done under that rule, 25, Additional [fl\ payablr m ("Iain (rum—(I) Where bcfcue the commencement ofthis Act tax in respect of a motor vehicle for the quarter, half year or year commencing on the first day of April, 1963, has been paid at the rates m force at the time of payment, the register- ed owner or per son havmg possession or control of such motor vehicle shall be liable to pay, in addition, an amount equal to the difTerence between— (i) the tax calculated at the rate fixed under this Act for the period beginning With the date of commencement of this Act and ending With the quarter, half year or year as the case may be, and (ii) the tax calculated at the rate in force immediately before the commencement of this Act for the same. period. IS J 147 (2) The amount payable under sub-section (1) shall be paid in such manner and within such time as may be prescribed.