Section 47 in The Punjab Tax on Luxuries Act, 2009
47. 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 any of the following matters, namely :-(a)the manner, in which tax is to be paid by the proprietor under sub-section (3) of section 4 and sub-section (2) of section 5;(b)the manner and period in which normal rates for luxuries are to be declared under section 7;(c)the manner for making an application for registration and prescribing fee therefor under sub-section (2) of section 8;(d)the manner for registering the proprietor and prescribing the form of registration certificate under sub-section (3) of section 8;(e)the manner for filing return and making payment of the due amount by the proprietor under the second proviso to sub-section (3) of section 8;(f)the manner for informing the Commissioner under section 9;(g)the manner for furnishing security, additional security and further security to make up for the amount, respectively, under sub-sections (1), (3) and (6) of section 12;(h)prescribing form for filing self assessment return under sub-section (1) of section 13;(i)the manner for furnishing satisfactory proof of payment of tax by the proprietor under sub-section (2) of section 13;(j)the manner for verification of returns under sub-section (3) of section 13;(k)prescribing the manner for making payment of additional amount of tax for the period of delay by the proprietor under sub-section (6) of section 13;(l)prescribing the form of notice of demand specifying therein the sum payable under sub-section (11) of section 14;(m)prescribing the manner and period in which refund is to be made to the proprietor of the amount of tax, penalty or interest under section 22;(n)prescribing other registers or records under section 25;(o)prescribing the conditions requiring a proprietor to produce records of accounts, registers or other documents or to furnish any information relating to his business to the assessing authority under sub-section (1) of section 26;(p)prescribing the authority to which appeal is to be preferred by a proprietor under sub-section (1) of section 37;(q)prescribing the manner in which and the conditions, subject to which, the assessing authority may transfer any case or proceeding or class of proceedings under sub-section (1) of section 40;(r)prescribing the conditions, subject to which, the Commissioner may delegate his powers to any officer under section 42; and(s)any other matter, which is to be or may be prescribed.(3)Every rule made under this Act, shall be laid, as soon as may be, after it is made, before the House of the State Legislature, while it is in session, for a total period often days, which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session in which it is so laid or the successive sessions as aforesaid, the House agrees in making any modification in the rule, or the House agrees, that the rule should not be made, the rule shall thereafter, 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.
