Amendment status not verified — confirm the current text below against the official source.
(1) The Government may, by notification in the Gazette, make rules for carrying 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) the procedure for the assessment, levy and collection of the tax on employment; ((b) [8] the procedure for deduction and remittance of tax on employment by the employer who is an officer of the Government; (bb) the form of the certificate of registration, certificate of enrolment, notice of demand and other notice to be issued under this Act). (c) the mode and manner of payment of the tax on employment; (d) the powers and duties of authorities and officers under this Act; (e) the conditions of service of the assessing authorities and appellate authorities; (f)The form in which appeals under this Act shall be presented and the manner in which they shall be verified; (g) the manner in which and the authority to which applications for refund shall be made and the procedure to be followed in respect of such applications; and (h) any other matter which has to be, or may be, prescribed. (3) 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 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. Substituted by Act 16 of 1977.