Amendment status not verified — confirm the current text below against the official source.
(1) The State Government may make rules for carrying out the purpose at this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for, (i) all matters expressly required or allowed by this Act, to be prescribed, (ii) such other matters which, in the opinion of the State Government, required to be regulated by rules, for the prevention of evasion of tax or for regulating the efficient, levy and collection of any tax interest, penalty or other sum payable under this Act. Laying of Rules Before State Legislature: