Section 22(2) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(2)In particular and without prejudice to the generality of the foregoing power, the State Government may make rules: -(a)[ prescribing the manner in which and the intervals at which tax and surcharge shall be paid under section 3, 3-A and section 4;] [Clause (a) Substituted vide Act No. 1 of 1978.](aa)[ the manner in which the amount of fares and freights shall be determined for the purpose of payment of tax and surcharge under sub-section (2-A) of section 3;] [Clause (aa) inserted vide Act No. 10 of 1988.](b)prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act;(c)prescribing the forms of tickets and receipts under section 5;(cc)[ prescribing the returns to be furnished under sub-section (1) of section 6 and intervals at which such returns shall be furnished; [Clauses (cc) and (ccc) Inserted vide Act No. 8 of 1991.](ccc)prescribing the manner of payment of tax and surcharge under sub-section (2) of section 6;](d)[prescribing the manner of granting registration certificate under section 9 and the manner of payment of [tax and surcharge] [Substituted by H.P. Act No. 9 of 1968, section 8(i).] and penalty assessed and imposed under this Act;](dd)[ prescribing the manner in which the security is to be furnished under sub-section (1) of section 9-A and the time within which and the manner in which the security rendered insufficient is to be made up under sub-section (4) of that section; [Clause (dd), (ddd) & (dddd) Inserted vide Act No. 8 of 1991.](ddd)prescribing the manner for serving notice on the owner under sub-section (2) of section 9-B and manner for payment of penalty under sub-section (5) of that section;(dddd)prescribing the manner for giving reasonable opportunity for re-assessment of tax and surcharge under sub-section (2) of section 9-C;](e)prescribing the manner and the table of fares under section 11;(f)[prescribing the manner in which appeals under this Act may be preferred ;] [Substituted by Act No. 9 of 1968.](g)prescribing the manner in which revision application may be preferred;(h)prescribing the manner in which refund under section 21 shall be made;(hh)[prescribing the manner in which check posts and barriers to prevent evasions of [tax and surcharge] [Inserted by Act No. 9 of 1968 [section 8(ii)].] may be set up and erected];(i)to provide for any other matter for which rules can be or may be prescribed:[Provided that the State Government may, for the purposes of section 3-B of this Act, make rules with retrospective effect so as to be effective from any day on or after 1st day of October, 1996:] [Proviso inserted vide Act No. 1 of 1997 w.e.f. 1-10-96.]; and[Provided further that the State Government may, for the purposes of section 4 of this Act, make rules with retrospective effect so as to be effective from any day on or after 1st day of October, 1990:Provided further that unless the rules are made under the preceding proviso, the State Government may make rules under this Act subject to the condition of previous publication.] [Provisos added vide Act No. 8 of 1991and the word 'Provided' the word 'Provided further'.substituted vide Act No. 1 of 1997, w.e.f. 1.10.1996.]
