Section 12 in The Gujarat Electricity Duty Act, 1958
12. Power to make rules.
(1)The State Government may make rules not inconsistent with the provisions of this Act, for the purpose of carrying into effect the provisions of this Act.(2)In particular, and without prejudice to the generality of the foregoing power, [such rules may-(a-1) prescribe, under the proviso to clause (vii) of sub-section (2) of section 3, the form of certificate regarding eligibility, the form of application for obtaining such certificate and the period within which [and the officer to whom] such application shall be made;][(a-2) prescribe the terms and conditions subject to which the new industrial undertaking under clause (vii) and the additional unit of the industrial undertaking under clause (viii) of sub-section (2) of section 3 shall be entitled for exemption from payment of electricity duty;] [Substituted by Gujarat Act No. 8 of 2013, dated 30.3.2013.](a)[ prescribe the time and manner of payment of electricity duty, the manner and conditions for extending the date of payment of electricity duty and payment of electricity duty by instalments; the circumstances in which and conditions subject to which and the period for which deferment of payment of electricity duty may be allowed under section 4;] [Clause (a) was substituted for the original by Gujarat 8 of 1999, Section 6 (w.e.f. 01-04-1999).](b)prescribe the form of the books of account to be kept, and the times at which, the form in which and the officers to whom the returns required by section 5 shall be submitted;(c)prescribe the qualifications of Inspectors under section 6;(d)prescribe the rules, if any, subject to which the Inspectors may exercise the powers under section 7;(dd)[ prescribe the circumstances in which, the terms and conditions subject to which and the period for which the interest or penalty may be waived under sub-section (5) of section 8.] [Clause (dd) inserted by Gujarat 27 of 2005, dated 15th September, 2005 (w.e.f 01-10-2005)](e)[ prescribe the procedure for securing any concession or exemption under the Act; [Clause (e), (f), (g) and (h) were inserted by Gujarat 20 of 1968, Section (1) (ii).](f)prescribe the procedure for referring questions to the authority, specified under [Part II [of Schedule I or as the case may be, of Schedule II]] and for filing an appeal to the State Government against the decision of such authority;](g)prescribe the procedure and the period of limitation for claiming refund of the amount of electricity duty paid in excess of the amount payable under this act made be consumer;(h)provide the installation and the reading of meters and sub-meters;](i)[] [Clause (e) was relettered as clause (i) by Gujarat 20 of 1968, Section 6(1) (iii).] provide for giving effect to the provisions of this Act.(3)The making of rules under this section shall be subject to the condition of previous publication.(4)[ Every rule 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 Legislature or to such modifications as the Legislature may make during the session in which they are so laid or the session immediately following.(5)Any rescission or modifications so made by the Legislature shall be published in the Official Gazette, and shall thereupon take effect.] [Sub-sections (4) and (5) were inserted, by Gujarat 20 of 1968, Section 6(2).]
