(1)The Government may, by notification in the Gazette, make rules for carrying out the purposes of this Act.(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for-(a)[ the determination of plinth area of the buildings and the plinth area of major repairs and improvements to the buildings.] [Substituted by Act 3 of 1992, published in K.G. Extraordinary No. 415 dated 01/04/1992 (w.e.f. 10/02/1992).](b)the form of returns under section 7 and the manner in which they shall be verified;(c)the form of the notice of demand mentioned in section 10;(d)the mode and manner of payment of building tax;(e)the powers and duties of authorities and officers under this Act and the relations of the authorities to each other;(f)the conditions of service of the assessing authorities and appellate authorities;(g)the form in which appeals under this Act shall be presented and the manner in which they shall be verified;(h)the form of application under section12 or section 13 or section14;(i)the form of the notice of demand mentioned in sub-section (3) of section 15;(j)the manner in which and the authority to whom application for refund shall be made and the procedure to be followed in respect of such applications; and(k)any other matter which has to be, or may be, prescribed.(3)Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid, or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the 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 under that rule.
