Section 24 in Tamil Nadu Motor Vehicles Taxation Act, 1974
24. Power to make rules.
(1)The Government may make rules for carrying out the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power, each rules may provide for -(a)the manner in which the tax shall be paid;(b)the form of licence and certificate to be granted under section 5;(c)the period within which the tax has to be paid;(cc)[ the period within which an application for refund shall be made [under sub-section (1) or sub-section (1-A) or sub-section (2)] [Clause (cc) of section 22(2) was inserted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (Tamil Nadu Act 55 of 1986).] of section 13 and the manner in which and the conditions subject to which such refund shall be made under sub-section (2) of the said section 13;](d)the rate of penalty leviable under section 15;(e)the manner in which and the principles according to which the proceeds of the tax shall be apportioned between the Government and the local authorities.(f)[ the authority to which, the time within which and the manner in which an appeal may be made under section 20-B; [Clauses (f) and (g) of section 24(2) were inserted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (Tamil Nadu Act 55 of 1986).](g)the manner in which an application for revision may be made under sub-section (1) of section 20-C.](3)In making any rule, the Government may provide that a breach thereof shall be punishable with fine which may extend to fifty rupees.
