Amendment status not verified — confirm the current text below against the official source.
(1) The Government may make rules for cstmng make rules. out the purposes of this Act. I (2) In particular and without prejudik to the g-8- lity of the foregoing power, such rules may provide for- I (a) the manner in which the tax shall ba paid ; (b) the form of licence and certificate to be graated under, section 5 ; 1974 : T.N. Act 131 Motor Vehicles Taxof ion 351 (c) the pericrd within which the tax has to be paid ; I (d) the rate of penalty leviable under section 15; (e) the manner in which and the principles accor- ding to whichthe proceeds of the tax shall be apportioned between the aovernment and the local authorities. I (3) In making any rule, the Wvernment e y provide that a breach thereof shall be punishable with fine which may extend to fifty rupees.