Section 31 in The Gujarat Entertainments Tax Act, 1977
31. Power to make rules.
(1)the State Government may, by notification in the Official Gazette, 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 provide for all or the following matters, namely:-(aa)[ the form in which an application shall be made by a proprietor under subsection (3) of section 6 and the form in which a notice shall be addressed to the prescribed officer under sub-section (6) of that section;] [Clause (aa) was inserted by Gujarat 17 of 1982, Section 6 (w.e.f. 01-04-1982).](ab)[ the manner in which and the period within which the tax shall be payable under section 6B, [Clause (ab) and (ac) were inserted by Gujarat 13 of 1993, Section 11.](ac)the form in which, the manner in which and fees on payment of which the proprietor shall apply under section 6C;](a)the manner in which, and the conditions subject to which, a ticket or complimentary ticket may be issued under clause (a) of sub-section (1) of section 7;(b)the returns to be furnished under sub-section (1) of section 8, and the officer to whom, the manner in which, the periods for which and the dates before which such returns shall be furnished;(c)the manner in which and the times at which the tax shall be paid under sub-section (1) of section 10;(d)the authority to which, the manner in which, the time within which and the fees on payment of which an appeal may be made under sub-section (1) of section 12;(e)the manner in which an appeal shall be heard and decided under sub-section (2) of section 12;(f)the form in which accounts shall be maintained by a proprietor and the particulars which such accounts shall contain under sub-section (1) of section 21;(g)the conditions subject to which any of the powers and duties conferred or imposed upon the State Government may be exercised or performed by any officer under section 28;(h)any other matter which is to be, or may be prescribed.(3)In making any rules under this section, the State Government may direct that a breach thereof shall be punishable with fine not exceeding five hundred rupees, and when the offence is a continuing, one, with a daily fine not exceeding fifty rupees during the continence of the offence.(4)The power to make rules conferred by this section shall be subject to the condition of the rules being made after 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)All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make during the session in which they are so laid or the session immediately following.(6)Any rescission or modification so made by the State Legislature shall be published in the Official Gazette, and shall thereupon take effect.
