(1)The State Government may subject to the condition of previous publication, make rules for carrying out the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power, such rules may prescribe -(a)the salaries, allowances and other conditions of service of the Presiding Officer of a Tribunal;(aa)the conditions and limitations subject to which a Tribunal shall award costs under sub-section (11) of section 3-A;(b)the further period after the date of expiry of three consecutive years referred to in sub-section (3) of section 4;(c)the taxable quantum for particular classes of dealers under clause (c) of sub-section (5) of section 4;(cc)the particulars to be contained in a declaration under sub- clause (ii) of clause (a) of sub-section (2) of section 5; the form of such declaration, and the manner in which such declaration is to be furnished;(d)the other sales or purchases, turnover in respect of which may be deducted from a dealer's gross turnover in computing his taxable turnover as defined in section 5;(e)the authority to which applications for registration under section 7 or 8 shall be made;(f)the procedure for the payment of fees in respect of, and other matters incidental to the registration of dealers and granting of certificate of registration, and the form of such certificate under section 7 or section 8, and the manner in which security shall be furnished under section 9;(g)the intervals at which the conditions subject to which a lumpsum by way of composition may be accepted by the Commissioner from any dealer, the manner in which such lumpsum is to be determined and the manner in which the tax under this Act shall be payable under section 10;(h)the returns to be furnished under sub-section (3) of section 10, and dates by which, and the authority to which such returns shall be furnished;(hh)The manner of deposit under sub-section (3) and the certificate referred to in sub-section (4) of section 10-C-(i)the date by which returns for any period are to be furnished and the procedure to be followed for assessment under section 11;(ii)the manner of payment of tax, penalty or interest;(j)the manner in which refunds under section 12 shall be made;(k)the conditions, if any, for issue of direction under section 13;(l)the manner of authentication of account books under clause (c) of sub-section (2) of section 14;(ll)the particular of bills of sales or delivery notes referred to in sub-section (2) of section 14-B, the particulars of declaration to be given under sub-section (3) of that section, the form of transit slip (rahdari) referred to in the provision to that sub-section and the conditions on which delivery of consignment of goods shall be taken under sub-section (7) of that section;(m)the restrictions and conditions subject to which the Commissioner may delegate his powers under section 15;(n)the authority to which information shall be furnished under section 16;(o)the manner in which appeals may be preferred to under section 20;(p)the procedure for any other matters including fees incidental to the disposal of appeals and applications for revisions under sections 20 and 21;(pp)the authority by which and the manner in which cases may be transferred from one Assessing Authority to another and from one appellate authority to another;(q)any other matter which is to be or may be prescribed;(r)the manner in which and the time within which, applications shall be made, information furnished, and notice served, under this Act;(s)the procedure for the cancellation and return of certificate of registration.(t)[ the determination of turnover and taxable quantum for the purposes of sub-clauses (i) to (v) of clause (ff) and (i) to (iv) of clause (h) of section 2.] [Inserted by the Punjab Act 8 of 1987 dated 13.4.87.]
