Section 51 in The Maharashtra Tax on Luxuries Act, 1987
51. Power to make rules.
- [(1) The power to make rules under this Act shall be exercisable by the State Government by notification in the Official Gazette.(2)Without prejudice to any power to make rules contained elsewhere in the Act, the State Government may make rules generally to carry out the purposes of this Act; and such rules may include rules for levy of fees for any of the purposes of this Act.] [Sub-section (1) and (2) were substituted by Maharashtra 17 of 1993 Section 24.](2A)[ Any rule made under this Act may be made so as to be retrospective to any date not earlier than the 1st January 1988.] [Sub-section (2A) was inserted by Mart 13 of 200, Section 56.](3)In making any rules the State Government may direct that a breach thereof shall be punishable with fine not exceeding two thousand rupees, and when the offence is a continuing one, with daily fine not exceeding one hundred rupees during the continuance of the offence.(4)Rules made under this section shall be subject to the condition of previous publication:Provided that, if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the previous publication of any rule to be made under this section.(5)Every rule made under this section shall be laid as soon as may be after it is made before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, and notify such decision in the Official Gazette, the rule shall from the date of publication of such notification have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.
