Section 26 in The Jammu and Kashmir General Sales Tax Act, 1962
26. Power to make rules.
(1)The Government may, after previous publication, make rules for carrying out the purpose of this Act.(2)In particular and without prejudice to the generality of the foregoing powers, such rules may provide for-(a)all matters expressly required or allowed by this Act to be prescribed;(b)the maimer in which the turnover shall be ascertained and the tax shall be assessed, levied or collected ;(c)[ Omitted.] [Clause (c) Omitted by Act XIII of 1969.](d)the instalments by which the tax shall be paid ;(e)granting of licences and certificates to dealers and agents and imposing of conditions applicable to, and fee payable for such licences and certificates(f)the submission of returns, the production of documents and the attendance of persons and their examination on oath or affirmation ;(g)the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;(h)the general regulation of the procedure to be followed and the forms to be adopted in proceedings under this Act.(3)[ In making any rule under this section the Government may provide that a breach thereof shall be punishable with fine which may extend to five thousand rupees.] [Sub-section (3) added by Act XVIII of 1976, Section 10.]
