Section 22 in The Punjab Forward Contracts Tax Act, 1951
22. Power to make rules.
(1)The Government may, subject to the condition of previous publication, make [rules] [Punjab Government Notification No. 4239-E&T-51/2796 dated 22.6.1951.] for carrying out the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power, such rules may prescribe -(a)the procedure for the payment of fees in respect of, and other matters incidental to, the registration of dealers or the grant of certificates of registration and the form of such certificates;(b)the intervals at which, and the manner in which, the tax under this Act shall be payable under section 7;(c)the returns to be furnished under sub-section (2) of section 7 and the dates by which and the authority to which, such returns shall be furnished;(d)the dates by which returns for any period are to be furnished and the procedure to be followed for assessment under section 8;(e)the manner in which refunds under section 9 shall be made;(f)the account and forms thereof required by section 10;(g)the conditions under which the production of accounts or documents or the furnishing of information may be required under section 11;(h)the restrictions and conditions subject to which the Commissioner may delegate his powers under section 12;(i)the manner in which appeals against assessment may be preferred under section 16;(j)the procedure for and other matters (including fees) incidental to the disposal of appeals and applications for revisions under sections 16 and 17;(k)the conditions under which offences may be compounded under section 19;(l)the manner in which, and the period within which, the applications shall be made, information furnished, and notice served under this Act.(3)In making any rule the Government may direct that a breach thereof shall be punishable with the fine not exceeding five hundred rupees; and, when the offence is a continuing one, with a daily fine not exceeding twenty-five rupees during the continuance of the offence.
