Section 15 in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
15. Power to make rules.
(1)The Government may, make rules to carry out the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for:(a)the time and manner of payment of the electricity tax under section 3;(b)the form of the books of accounts to be kept and the times at which, the form in which and officers to whom the returns under section 8 shall be submitted;(c)the powers and duties of Inspecting Officers;(3)All rules made under this Act shall be published in the Tamil Nadu Government Gazette and unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published.(4)Every rule or order made under this Act shall, as soon as possible, alter it is made, be placed on the table of the Legislative Assembly, and if, before the expiry of the session in which it is so placed or the next session, the Legislative Assembly agrees in making any modification in any such rule or order or the Legislative Assembly agrees that the rule or order should not be made, the rule or order 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 that rule or order.
