Power to make Rules
(1) The Government may by notification, make rules to carry out the purposes of the Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,-
(a) all matters expressly required or allowed by the Act to be prescribed;
(b) the manner of determination of the amount payable by the dealer in respect of:-
- i) any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
- ii) any delivery of goods on hire purchase or any system of payment by instalments;
iii) any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
- iv) any transfer of property in goods involved in lucky gift scheme.
(c) the term of office, and the conditions of service, of the members of the Appellate Tribunal;
(d) the issue of registration to persons engaged in the sale or purchase of goods, the fees payable therefor and the imposition of conditions in respect of the same for the purpose of enforcing the provisions of the Act;
(e) the rectification of mistakes apparent from the record of any assessment, appeal or revision and the period within which such rectification may be made;
(f) the administration of the check posts set up and barriers erected under the Act and the regulation of the work therein;
(g) the disposal of goods confiscated under the Act and of the proceeds thereof;
(h) the issue of bills or tax invoices or cash memoranda, the class or classes of dealers who should maintain counterfoils for the same and the particulars to be shown in and the manner of maintenance of such counterfoils and the time for which they should be preserved;
(i) the maintenance of purchase bills or accounts of purchases and sales by dealers carrying on business in specified goods and the time for which they should be preserved;
(j) the issue of delivery notes in respect of goods delivered, or transported to retail dealers in pursuance of sales effected to them, the form and manner of their issue and the time for which they should be preserved;
(k) the application of the provisions of the Code of Civil Procedure, 1908 to the extent specified, in respect of applications, appeals and other proceedings under the Act;
(l) securing that returns furnished or accounts or documents produced, or evidence of any kind given under the Act before any assessing authority or on appeal or revision from any decision of such authority are kept confidential;
(m) the duties and powers of officers appointed for the purpose of enforcing the provisions of the Act;
(n) the circumstances in which and the extent to which, fees paid in pursuance of Section 33 may be refunded;
(o) generally regulating the procedure to be followed and the forms to be adopted in proceedings under the Act;
(p) the assessment and recovery of tax under the Act in respect of business which is discontinued or the ownership of which has changed or in respect of business of a deceased person;
(q) The assessment and recovery of tax under the Act in respect of business owned by minors or other incapacitated persons or by persons residing outside the State;
(r) The assessment and recovery of tax under the Act in respect of business owned by any person whose estate or any portion of whose estate is under the control of the Court of Wards, the Administrator-General, the Official Trustee, or any receiver or manager appointed by or under any order of a Court;
(3) Any rule under the Act, may be made so as to have retrospective effect.
(4) In making a rule under sub-section (1) or (2), the Government may provide that a person guilty of a breach thereof, shall, on conviction by a Magistrate of the First Class, be liable to be punished with fine which may extend to Rs.2,000/- (Rupees two thousand only).
(5) Every rule made under the Act, shall immediately after it is made, be laid before the Legislative Assembly of the State if it is in session and, if it is not in session, in the session immediately following, for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if before the expiration of the session in which it is so laid or the session immediately following, the Legislative Assembly agrees in making any modification in the rule or in the annulment of the rule, the rule shall, from the date on which the modification or annulment is notified have effect only in such modified form or shall stand annulled as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.