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State of West Bengal - Section

Section 10 in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972

10. Rules. -

(1)The State Government may make rules for carrying out the purposes of this Act.
(2)In particular and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the matters which, under any provision of this Act, are required to be or to be provided by rules.