Section 21 in Himachal Pradesh Motor Vehicles Taxation Act, 1972
21. Powers of State Government to Make Rules.
(1)The State Government may after previous publication 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, the State Government may make rules for all or any of the following purposes, namely:-(a)to prescribe the form of any declaration, certificate or special notice and the particulars to be stated therein;(b)to prescribe the officers by whom any duties are to be performed and the area in which they shall exercise their authority;(c)to regulate the method of assessing and recovering the tax;(d)to regulate the manner in which special notices may be served;(e)to regulate the manner in which exemptions or refunds may be claimed and granted;(f)to regulate the manner in which the appeals may be instituted and heard;(g)to prescribe the form of token and the manner in which they shall be displayed; and(h)[ to provide for any other matter which is required to be prescribed.] [Added vide H.P.M.V.T(Amendment) Act, 1999.](3)[ ***] [Omitted vide H.P. M.V.T.(Amendment) Act, 1999.].(4)Every rule made under this section shall be laid, as soon as may be, after it is made, before the Legislative Assembly while it is in session for a total period of not less than fourteen days which may be comprised in one session or in two or more successive sessions, and if before the expiry of the session in which it is so laid or the session immediately following, the Assembly makes any modification in the rule or decides 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.
