71: Powers to make Rules:

(1) The State Government may make Rules to carry out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing powers, such Rules may provide for-

(a) all matters expressly required or allowed by this Act to be prescribed;

(b) the registration of persons engaged in the sale or purchase of goods and the imposing of conditions in respect of the same for the purpose of enforcing the provisions of this Act and fees for registration;

(c) the determination of turnover for the purpose of assessment of tax under this Act;

(d) compelling the submission of returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation ;

(e) the appointment, duties and powers of officers appointed for the purposes of enforcing the provisions of this Act;

(f) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act;

(g) refunds of amounts deposited under sub-section (1) of section 40, the procedure for such refunds and the period within which they may be made;

(h) the manner of putting seals under sub-section (7) of section 42 and the manner in which and by whom the same shall be removed and for custody of sealed property and other goods and documents referred to in that sub-section;

(i) the custody of goods seized under section 43; and

(j) the matters which are to be or may be prescribed.

(3) The powers to makes Rules conferred by this section shall be subject to the condition of the Rules being made effective after previous publication for a period of not less than four weeks:

Provided that if the State Government is satisfied that circumstances exist which render it necessary for it to take immediate action, it may make any Rule without such previous publication.

(4) All Rules made under this section shall be published in the Gazette and upon such publication shall have effect immediately as if enacted in this Act.

(5) Every Rule made under this section shall, as soon as may be after it is made, be laid before the State Legislative Assembly while it is in session, for a total period of fourteen days, extending in its one session or more than one successive sessions, and shall, unless some later date is appointed, take effect from the date of its publication in the Gazette subject to such modifications or annulments as the State Legislative Assembly may during said period make. However any such modification or annulment shall be without rejudice to the validity of any thing previously done or omitted to be done under that rule.