DEMO|

The Orissa Value Added Tax Act, 2004
CHAPTER XII: MISCELLANEOUS

94. Power to make rules.

(1) The Government may, by notification, make rules, with prospective or retrospective effect, for carrying out the purposes of this Act.

(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 are required to be prescribed or to be provided for by rules.