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 into effect the provisions of this Act (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely-- (a) the form in which returns shall be submitted under section 5, further information to be furnished with the returns and the manner in which the returns shall be verified, (b) the form of notice-to be served under section 6 and the procedure to be followed for assessment and collection of the assessed dues, (c) the procedure to be followed by the appellate authorities, (d) the value of court fee stamp on an appeal or application for revision; (e) the other manner in which a notice may be served; (f) the procedure for inspection and taking copies of records and accounts; (g) the fees to be paid for any of the matters provided in this Act; and (h) any other matter which has to be, or may be, prescribed. (3) Every rule made under this section 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 thirty 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.