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State of Karnataka - Section

Section 15 in Karnataka Special Tax on Entry of Certain Goods Act, 2004

15. Power to make rules.

(1)The Government may, by notification, after previous publication make rules to carry out the purpose of this Act.
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for the following:-
(a)the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;
(b)all matters expressly required or allowed by this Act to be prescribed;
(c)generally regulating the procedure to be followed and the forms to be adopted in the proceeding under this Act;
(d)any other matter including levy of fees for which there is no specific provision in this Act, and for which provision is, in the opinion of the Government necessary for giving effect to the purpose of this Act ; and
(e)the procedure for any other matter incidental to the disposal of the appeal or revision.
(3)Every rule made under the provisions of this Act and every notification issued under Section 5 shall be laid as soon as may be after it is published, before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or two or more successive sessions immediately following and if both Houses agree in making any modification in the rule or both Houses agree 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 the rule or notification.