(1)The Government shall, in addition to the rule making powers conferred on them by any other provision contained in this Act, have power to make rules generally to carry out the purposes of this Act.[(1-A) A rule under section 188 may be made so as to have retrospective effect on and from a date not earlier than the 26th day of March 1997.] [Inserted by Tamil Nadu Panchayats (Third Amendment) Act, 1997 (Tamil Nadu Act 54 of 1997).]