Section 27(2) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may, provide, for all or any of the following matters, namely:(a)[ the manner in which an employer referred [in the first proviso to Section- 4] [Clause (a) was substituted for the original Gujarat 17 of 1977, Section 6(i) w.e.f. 1-4-77.] shall discharge the liability under that sub-section and the form in which a person shall furnish a declaration to his employer or employers under the second proviso to the said sub-section (1);](b)the authority from which and the manner in which a certificate registration and a certificate of enrolment shall be obtained under subsections (1) and (2) of section-3; and the authority to which and the form in which and the period within which an application for a certificate of registration or enrolment or a revised certificate of enrolment shall be made under sub-section (3) of section 5;(c)the authority to be specified for the purposes of sub-sections (4), (5) and (6) of section 5, sub-section (3) of section 6, section 7, 10 and 19;(d)[ the authority to which, the form in which the periods for which, and the dates by which, a registered employer return or permit, under the proviso to sub-section (1) of section 6; [These clauses were substituted for clause (d) by Gujarat 17 to 1977, Section-6.(ii) w.e.f. 1-4-77](dd)the terms and conditions subject to which, the Commissioner may exempt an employer from furnishing return or permit, under the proviso to subsection (1) of section 6;](e)the manner in which the tax shall be paid under sub-section (I) of Section-8;(f)[ [***] [Deleted by Guj Act No. 10 of 2008 Section 15(1) w.e.f 1-4-08](g)rules subject to which an appeal may be made under section 13;(h)the conditions subject to which the Commissioner may permit any person charged with an offence to compound the offence, under sub-section (1) of section 23;(i)the fees payable in respect of any application to be made, forms to be supplied, certificate to be granted and appeals and application for revision to be made under this Act;(j)any other matter which is or may be prescribed under this Act.
