Section 45 in Delhi Entertainments and Betting Tax Act, 1996
45. Power to make rules.
(1)The Government may make rules 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-(a)collection of tax and payment thereof in the Government account by the proprietor;(b)prescription of conditions and manner of payment of compounded tax to the Government in relation to a hotel or restaurant providing video cable service and the manner of collection or realisation of such tax;procedure for giving prior information to the Commissioner for holding entertainment on which tax is leviable and for obtaining permission for holding entertainment by the proprietor of cable television network or direct-to-home (DTH) or video cinema halt(d)prescription of condition regarding manner of payment of tax under section 6;(da)[ prescribing the manner of payment of entertainment tax to the Government in respect of entertainments described in section 7;] [Inserted, Act, 2009 (Delhi Act 2 of 2010), dated 5-1-2010, w.e.f. 1-2-2010.](e)procedure for furnishing security for holding an entertainment, the manner and conditions under which the security can be forfeited or the manner in which appeal can be filed against the order of forfeiture of the security;(f)making of rules subject to which exemption under sub-section (4) of section 14 may be granted and prescribing the manner of furnishing documents and record of such exempted entertainments to the Commissioner;(g)prescription of form for submission of return under clause (b) of sub-section (1) of section 15 and the manner in which appeals may be filed against orders passed under sub-sections (1), (2) and (3) of said section;(h)prescribing manner under sub-section (2) of section 16 to sell, re-sell or purchase ticket for admission to a cinematograph exhibition;(i)making rules for inspecting and searching places of entertainment, etc. under section 17;(j)prescribing the manner of preferring appeal under sub-section (4) of section 18;(k)prescription of percentage of totalizator tax payable to the Government, the manner of collection such tax, forms for keeping accounts by stewards, intervals at which, and the manner in which accounts to be forwarded to the Commissioner under section 19;(l)[ prescription of form, manner and licence fee for obtaining book-makers licence;] [Substituted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dated 5-1-2010, w.e.f. 1-2-2010.](m)prescription of rate of betting tax payable to Government and intervals of collection of such tax in case of credit bets;(n)prescribing the manner of keeping accounts by licensed book-makers, form and manner in which return to be filed and procedure and intervals for making over betting tax to Government;(o)prescribing the manner of preferring appeal under sub-section (3) of section, 24 against an order of revocation or suspension of book-maker's licence;(p)prescription of manner in which recovery certificate to collector to be issued under sub-section (2) of section 39;(q)making rules for reviewing assessment made or orders passed under this Act or the rules made thereunder as referred to in sub-section (2) of section 43;(44a)[ prescribing the conditions for conducting special audit under section 45A;] [Substituted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dated 5-1-2010, w.e.f. 1-2-2010.](r)any other matter which is required to be, or may be, prescribed.(3)Every rules made under this Act shall be laid, as soon as may be after it is made, before the House of Legislative Assembly of the National Capital Territory of Delhi while it is in session for a total period of thirty days which may be comprised in brie session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the house agrees in making any modification in the rule or the House agrees 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 that rule.
