Amendment status not verified — confirm the current text below against the official source.
(6) (7) , <8): (1) (3) - (4) 10 (e) fails, without sufficient cause, to issue a bill or cash membrandum as required under section 12, or (t) fails, without sufficient cause, when directed under section 13, to keep any account or record, in accordance with such direction, or '(g) voluntarily obstructs any officer making inspection Or search or seizure, shall, on conviction, be punished with imprisonment for a term which may extend to one year and With fine. Whoever commits any of the acts specified in sub—section (1) to (5) and the offence is a continuing one under_ any of the provisions of these sub- section, shall, on conviction, be punished With a daily fine of not less than rupees one hundred during the period of the continuance of the offence, in addition to the punishment provided under this section Notwithstanding anything containedin sub-section (1) to (6), no person shall be proceeded against under these sub—sections for the acts referred to therein, if the total amount of tax evaded or attempted to be evadedis less than rupees two hundred during the period of a half-year. VNo prosecution for an offence under this Act shall be institutedin respect of the same facts on which a penalty has been imposed by the assessing officer underany provisions of this Act. 'Power to make rules. —~ The State GoveMent may by notification in the official Gazette, make rules to carry out the purposes of this Act. In particular and without prejudice to the generality of the foregoing provision, the State Government may make rules tbr all or any of the following matters,na_me1y.:— (a) the.manner of payment of tax; (b) the form111 which accounts and registers shall be maintained by a hotelier; ‘ (c) any other matter which is required or allowed by this Act to be prescribed. ' The power to make rules, except on the first occasion of the exercise thereof,sha11 be subject to the condition of the rules being made afier previoas publication 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 twenty days Which may be comprisedin one session 01' in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the House agrees in making any modification in the rule or that the rule should not be made, the rule shall thereafter have effect, only in such modified form or be of no effect as thecase may be; so, however, that any such modification or annulment shallbe without prejudice to the validity ofanything previously done under that rule. Power to State Government to delegate certain powers :~ The State Government may, by notification in the official gazette, delegate the powers exercisable by the authorities competent in accordance with Section 5 of this Act, except appeals, revisions, references, refunds and compounding of offences, to such officer or authority subordinate to the State Government in such circumstances and in such conditions as may be specified in the said notification. Power to remove difficulties. —— , . , If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by general or special order, do anything not inconsistent with such provision which appears to it to be necessary or expedient for the purpose of removing the difficulty.