Amendment status not verified — confirm the current text below against the official source.
Power to make rules. - (1) The State Government may, sub- ject to the condition of previous publication, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing powers, the State Government may make rules for all or any of the following matters, namely : (a) the time within which had the manner in which, tax shall be paid; (b) the form of declaration and the form of undertaking, par- ticulars to be stated therein and the time within which the declaration or undertakings shall be delivered; (c) the form of the tax token and the manner in which the tax token shall be displayed in the motor vehicle; (d) the conditions subject to which refund of tax may be al- lowed; (e) the authority before which, the manner in which, the time within which and the fees on payment of which an appeal or revision may be filed and the manner in which an ap- peal or revision may be heard and disposed of; (f) the issue of duplicate tokens and of certified copies of the records of the Taxing Officer and the fee chargeable there- fore; (g) the procedure in accordance with which the Taxing Officer may dispose of matters before him; 15 THE ODISHA ROAD SAFETY (h) regulating the method of assessment and recovery of the tax; (i) any other matter which is to be or may be prescribed. (3) All rules made under this Act shall, as soon as may be after they are made, be laid before the State Legislature for a total period of fourteen days which may be comprised in one or more sessions and if during the said period the State Legislature makes modifications, if any, therein, the rules shall thereafter have effect only in such modi- fied form, so, however, that such modification shall be without preju- dice to the validity of anything previously done under the rules.