Section 24 in The Delhi Sales Tax on Right to Use Goods Act, 2002
24. Power to make rules.
(1)The Government may, by notification in the official Gazette and subject to the condition of previous publication, make rules for carrying out the purposes of this Act:Provided that if the Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with previous publication of any rules to be made under this section.(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for-(a)all matters expressly required or allowed by this Act to be prescribed;(b)procedure for registration of dealers;(c)compelling the submission of returns, production of documents, enforcing the attendance of persons and examining them on oath;(d)generally, regulating the procedure to be followed, and the norms to be adopted in proceedings under this Act;(e)any other matter including levy of fees for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the Government, necessary for giving effect to the purposes of this Act.(3)In making any rules, the Government may direct that for a breach thereof, the Commissioner may, in the prescribed manner, impose a penalty not exceeding twenty five thousand rupees, and when the breach is continuing one, a penalty not exceeding five hundred rupees may be imposed for every day of default during the continuance of such breach.(4)Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly of Delhi while it is in session for a total period of thirty days which may be comprised in one 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 Legislative Assembly agrees in making any modification in the rule or the Legislative Assembly agrees that such 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 or omitted to be done under that rule.
