Amendment status not verified — confirm the current text below against the official source.
(1) The State Govenment may, by notification, make rules, with Power of State nm prospective or retrospective effect, for carrying out the purposes of this makes ent Gover to Act. rules. 539 The West Bengal Sales Tax Act, 1994. [West Ben. Act Saving in relation to sales outside West Bengal. inter-State sales. and sales in course of import or export. Repeal and Savings. (Chapter X1. Miscellaneous.—Sections 105, 106.) (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the matters which under any provision of this Act arc required to be prescribed, or to be provided for by rules. (3) In making any rules under this section, the State Government may direct that a breach thereof shall be punishable with fine not exceeding five hundred rupees and, when the offence is a continuing one, with a daily fine not exceeding twenty-five rupees during the continuance of such offence.