Section 21 in The West Bengal Building Tax Act, 1996.
21. Power to make rules. -
(1)The State Government may, by notification published in the Official Gazette, make rules prospectively or retrospectively 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 all or any of the matters which are required to be prescribed or to be provided for by rules.
