Section 20 in The Kerala Tax on Luxuries Acts, 1976
20. Power to make rules.
(1)The Government may, by notification in the Gazette, make rules either prospectively or retrospectively for carrying into effect the provisions of this Act.(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provided for all or any of the following matter namely:-(a)the form in which returns shall be submitted under Section 5, further information to be furnished with the returns and the manner in which the returns shall be verified;(b)the form of notice to be served under Section 6 and the procedure to be followed for assessment and collection of assessed dues;(c)the procedure to be followed by the appellate authorities;(d)the value of the court fee stamp on an appeal or application for revision;(e)the other manner in which a notice may be served;(f)the procedure for the inspection and taking copies of records and accounts;(g)the fee to be paid for any of the matter provided in this Act; and(h)any other matter which has to be, or may be, prescribed.(3)Every rule made under the section shall be laid, as soon as may be after it is made, before the Legislative Assembly, while it is in session, for total period of thirty days, which may be comprised in one session or in two successive session, and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should no be made, the rule shall thereafter have affect only in such modified form or be of no effect, as the case may be; so however that any such modification of annulments shall be without prejudice to the validity of anything previously done under that rule.
