(1) The State Government may, after previous publication and by notification in the official Gazette, make rules or any amendments thereto for carrying out the purposes of this Act .

Provided that if the State Government considers it necessary to bring the rules or any amendments thereto into force at once, it may make such rules or amendments thereto, without previous publication in the official Gazette.

(2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules prescribing-

(a) all matters which under any provision of this Act are expressly required to be or may be prescribed under this Act;

(b) civil structure for the purpose of clause (e) of Section 2;

(c) the limit under sub-section (1) of Section 4 and clause (b) of sub-section (2) of Section 9;

(d) the manner in which proceedings shall be instituted under sub-section (1) of Section 5;

(e) (Omitted w.e.f. 24-8-2017);

(f) (Omitted w.e.f. 24-8-2017);

(g) the manner and period in which input tax rebate shall be claimed by or be allowed to a registered dealer under Section 13;

(h) (i) the manner in which a dealer shall get himself registered under sub-section (1) and (2) and the period within which a dealer shall get himself registered under clause (a) of sub-section 2 of Section 16, the form and manner in which the application for grant of a registration certificate shall be made under sub-section (3) of Section 16;

(ii) the form of registration certificate under sub-section (4) of Section 16 and the manner of granting of registration certificate and verification of the particulars given in the application for grant of registration certificate under the said sub-section;

(iii) the time within which and the authority to whom information regarding changes of business shall be furnished under sub-section (8) of Section 16;

(iv) Omitted;

(v) the form and manner in which registration certificate shall be granted under sub-section (1) of Section 18;

(i)(i) the manner of service of notice and the authority to whom, the period for which, the form in which, the manner in which and the dates by which returns shall be furnished under sub-section (1) of Section 19;

(ii) the manner in which and the time within which revised return shall be furnished under sub-section (2) of Section 19;

(iii) the form and manner in which, the period for which and the date by which the statement shall be furnished under clause (b) of sub-section (1) of Section 19;

(iv) the manner in which and the authority to whom and the dates by which returns shall be furnished under sub-section (1) of Section 20;

(j)(i) the conditions and restrictions subject to which assessment may be made for part of a year;

(ii) the form of notice and manner in which tax shall be assessed/re-assessed under sub-sections (4), (5) and (6) of Section 21, and reassessed under Section 22;

(k)(i) the fee on payment of which a tax practitioner or a person entitled to appear as a tax practitioner shall get himself enrolled under sub-section (3) of Section 24;

(ii) the form of enrollment certificate under sub-section (4) of Section 24;

(l)(i) the manner in which, the time within which and the intervals at which the tax shall be paid under sub-section (1) of Section 25;

(ii) the manner in which the amount of tax due shall be paid to Government under sub-section (2) of Section 25 and the terms and conditions subject to which permission for payment by book adjustment may be granted under sub-section (4) of Section 25;

(iii) the form of notice to be issued under sub-section (5) of Section 25;

(iv) the restrictions and conditions subject to which further time may be granted by the Commissioner under sub-section (7) of Section 25;

(v) the manner in which and the period within which the Commissioner shall inform the dealer or person and the authority regarding recovery of arrears of tax under sub-section (11) of Section 25;

(vi) the form of notice and the manner in which and time within which the tax payable in advance shall be paid under sub-section (3) of Section 26;

(vii) the manner in which any amount deducted by the purchaser or the person letting out the contract shall be paid and adjusted under sub-section (4) and (5) of Section 27, the form of certificate to be issued under sub-section (3) of Section 27 and the form and manner in which the authority to whom and the period within which statement shall be furnished under sub-section (8) of the said section;

(viii) the form and manner in which and the authority by whom the certificate shall be issued under Section 28;

(ix) the form of notice to be given under sub-section (1) of Section 29;

(m)(i) the form of notice to be given under sub-section (3) of Section 37;

(ii) the form of the notice and the manner of publication of the notice under sub-section (5) of Section 37;

(iii) the form of application in which refund may be claimed under sub-section (6) of Section 37;

(n) the manner in which the refund shall be made under sub-section (1) of Section 39;

(o) the date by which the accounts shall be got audited and the form and manner in which and the time within which report of audit shall be furnished under Section 41;

(p) the particulars which shall be given in the bill, invoice, cash memorandum issued under Section 42;

(q) the restrictions and conditions subject to which the Commissioner may delegate under Section 43 his powers and duties under this Act;

(r) the prescription of further powers of authorities under clause (v) of sub-section (1) of Section 45;

(s) (i) the manner in which appeal may be filed under Section 48 and sub-sections (4) and (6) of Section 49;

(ii) the procedure to be followed by the Appellate Deputy Commissioner or the Tribunal in disposing of appeals under sub-section (6) of Section 48;

(iii) the form of notice under sub-section (3) of Section 49;

(iv) the procedure for and other matters including fees incidental to the disposal of appeals, applications for revision or rectification of mistake under Section 48, 49 or 56 and other miscellaneous applications or petitions for relief under this Act;

(v) the value of the Court fee stamps which an appeal or application for revision shall bear under Section 51;

(t) the form of notice to be issued under sub-section (2) of Section 54;

(u) the form of notice to be given under clause (ii) of the proviso to sub-section (1) of Section 56;

(v)(i) the conditions subject to which the Commissioner may require the production of accounts, register or documents or to furnish any other information under sub-section (3) of Section 57;

(ii) the form of notice to be served under clause (b) of sub-section (6) of Section 57;

(iii) the manner in which goods shall be disposed off under clause (f) of sub-section (6) of Section 57;

(iv) (a) Omitted ;

(b) Omitted;

(c) Omitted;

(d) the authority to whom, the time within which and the form in which information shall be furnished under Section 62;

(w) the conditions subject to which the Commissioner may authorise the persons appointed under Section 3 to assist him to investigate under sub-section (4) of Section 64 all offences under this Act;

(x) Omitted;

(y) the form and manner in which application shall be made to the authority and the procedure according to which the authority shall pass an order under Section 70;

(z)(i) the manner and period in which input tax rebate shall be claimed or be allowed under Section 73;

(ii) the form and manner in which and the period within which the particulars of the stock of goods shall be furnished under sub-section (1) of Section 73;

(a-1)(i) how and within what time applications, information and notice shall be made, furnished or served under this Act;

(ii) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act; and

(iii) general regulation of the procedure to be followed and the form to be adopted in the proceedings under this Act.

(3) The power to make rules under this section shall include the power to give retrospective effect from a date not earlier than the date of commencement of this Act to the rules or any one of them.

(4) In making any rule the State Government may direct that-

(a) a breach thereof shall be punishable with fine not exceeding ten thousand rupees, and if the offence is a continuing one, with a fine not exceeding one hundred rupees for every day the offence continues; and

(b) in respect of contravention of any rule, the Commissioner may impose a penalty not exceeding ten thousand rupees

Provided that no such penalty shall be imposed without giving the person concerned a reasonable opportunity of being heard.

(5) All rules made under this section shall, as soon as may be after they are made, be laid on the table of Legislative Assembly.