(1)The State Government may, from time to time, make rules 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 provide for:-(a)all matters expressly required or allowed by this Act to be prescribed;(b)compelling the submission of returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation;(c)prescribing fees for the purposes of filling appeals and revisions;(d)the value of court fee stamps required for applications and other proceedings under this Act;(e)the appointment, duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;(f)generally regulating the procedure to be allowed and the forms to be adopted in the proceedings under this Act; and(g)the recovery of tax, penalty, interest or fee payable under this Act.(2)All rules made under this Act shall be laid, as soon as may be after they are so made, before the House of the State Legislature while it is in session for a period of not less than fourteen days which may be comprised in one session or in two successive sessions and if, before the expiry of the session in which they are so laid or of the session immediately following, the House of the State Legislature makes any modification in any of such rules or resolves that any such rules should not be made, such rules shall thereafter have effect only in such modified form or be of no effect.Notifications[Notification dated 1st August, 1985, Published in Rajpatra (Extraordinary), part IV(ga), dated 1.8.1985, page 143] - S.O.58 - In exercise of the powers conferred by sub section (2) of section 4 of the Rajasthan Land Tax Act, 1985 (Rajasthan Act No. 6 of 1985), the State Government, on being satisfied that it is expedient so to do in public interest, hereby exempts from tax under the said Act the land or lands not exceeding two hectares held or used by the same land- holder, whether under one or more leases, for excavating, extracting, removing or utilising any ore or mineral.[Notification dated 1st August, 1985. Published in Rajpatra (Extraordinary), part IV(ga), dated 1.8.1985, page 140] - S.O.55 - In exercise of the powers conferred by section 24 of the Rajasthan Land Tax Act, 1985 (Rajasthan Act No. 6 of 1985), the State Government, hereby appoints the Director of Mines and Geology, Government of Rajasthan to be the Appellate Authority within the meaning of clause (b) of section 2 of the said Act with respect to all matters within the State of Rajasthan in so far as they relate to the land held or used for excavating, extracting, removing or utilising any ore or mineral and empowers him to exercise all powers, discharge all duties and perform all functions of such Authority under the said Act.[Notification dated 1st August, 1985, Published in Rajpatra (Extraordinary), part IV(ga), dated 1.8.1985, page 141] - S.O.56 - In exercise of the powers conferred by section 24 of the Rajasthan Land Tax Act, 1985 (Rajasthan Act No. 6 of 1985), the State Government, hereby appoints the Assistant Mining Engineers and, where there are no Assistant Mining Engineers, the Mining Engineers of the Mines and Geology Department of the Government of Rajasthan to be the Assessing Authorities within the meaning of cause (c) of section 2 of the said Act with respect to the areas falling under their respective jurisdiction and empowers them to exercise all powers, discharge all duties and perform all functions of such an authority under the said Act with respect to the land held or used for excavating, extracting, removing or utilising any or or mineral.[Notification dated 1st August, 1985, Published in Rajpatra (Extraordinary), part IV(ga), dated 1.8.1985, page 142] - S.O.57 - In exercise of the powers conferred by section 24 of the Rajasthan Land Tax Act, 1985 (Rajasthan Act No.6 of 1985), the State Government, appoints the Special Secretary to the Government in Finance Department within the meaning of clause (e) of section 2 of the said Act and empowers him to exercise all powers, discharge all duties and perform all functions of such Director under the said Act.[Notification dated 1st August, 1985, Published in Rajpatra (Extraordinary), part IV(ga), dated 1.8.1985, page 144] - S.O.59 - In exercise of the powers conferred by section 5 of the Rajasthan Land Tax Act, 1985 (Rajasthan Act No.6 of 1985), the State Government, hereby specifies the rate of tax payable under the said Act by a landholder to be 25% of the annual value in the case of a land held or used for excavating, extracting, removing or utilising any ore or mineral.
