Section 28 in Kerala Motor Vehicles Taxation Act, 1976
28. Power of Government to make rules.
(1)The Government may, by notification in the 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-ii. the manner in which tax shall be paid and the documents to be produced for the issue of tax licence;iii. the form of any tax licence, certificate or declaration and the particulars to be contained therein;iv. the conditions under which duplicate tax licence may be granted and the fee payable for such grant;v. the manner in which refund or reduction or exemption may be claimed;vi. the total or partial exemption from liability to payment of the tax in respect of any motor vehicle brought into the State by any person visiting the State, or making a temporary stay in the State, the amount which shall be payable on account of such vehicle and the tax licence which any such vehicle shall carry;vii. the time within which and the manner in which an appeal may be made under section 23, the fees to be paid in respect of such appeal and the conduct and hearing of such appeal;viii. any other matter which has to be, or may be, prescribed.(3)In making any rule, the Government may provide that a breach thereof shall be punishable with fine which may extend to fifty rupees.(4)Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, 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 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 under that rule.
