Section 40 in Himachal Pradesh General Sales Tax Act, 1968
40. Powers to make rules.
(1)The Government may, subject to the condition of previous publication, 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 prescribe:-(a)[ to prescribe the limit of capital investment for the purposes of clause (p) of section 2: [Clause (a) renumbered as clause (aa) and new clause (a) inserted vide Act No. 14 of 1994 (Sec. 7).]Provided that the State Government may, for the purposes of this clause, make rules with retrospective effect but not earlier than the 2nd day of November, 1991;(aa)the further period after the date of expiry of three consecutive years referred to in sub-section (3) of section 4;](b)the taxable quantum for particular classes of dealers under clause (d) of sub-section (6) of section 4;(c)the particulars to be contained in a declaration under sub-clause (ii) of clause (a) of sub-section (3) of section 6; the form of such declaration and the manner in which such declaration is to be furnished;(cc)[ the form of declaration and manner in which such declaration is to be furnished under sub-clause (iii) of clause (a) of sub-section (3) of section 6;] [Clause (cc) added vide Act No. 14 of 1994 (Sec. 7).](d)the other sales, turnover in respect of which may be deducted from a dealer,s gross turnover in computing his taxable turnover as defined in section 6;(dd)[ the manner in which the certificate referred to in the second proviso to sub-section (1) of section 8 shall be furnished;] [Clause (dd) added vide Act No. 5 of 1991 (Sec. 13) w.e.f. 1.4.1991.](e)the authority to which applications for registration under section 8 or section 9 shall be made;(f)[the fixation of fee to be charged and] [Added vide Act No. 15 of 1986 w.e.f. 28.5.1986.] the procedure for the payment of fees in respect of, and other matters incidental to the registration of dealers and granting of certificates of registration, and the form of such certificate under section 8 or section 9 or section 10 and the manner in which security shall be furnished under section 11;(g)the intervals at which the conditions subject to which a lump-sum by way of composition may be accepted by the Commissioner from any dealer, the manner in which such lump-sum is to be determined and the manner in which the tax under this Act shall be payable under section 12;(h)the returns to be furnished under sub-section (3) of section 12, and dates by which, and the authority-to which such returns shall be furnished;(hh)[ the manner in which deductions are to be made and the deduction certificate is to be issued under sub-sections (1) and (4) of section 12-A;] [Clause (hh) added vide Act No. 18 of 1991 (Sec. 8).](i)the time within which and the manner in which tax collected under section 13 shall be paid;(j)the date by which returns for any period are to be furnished and the procedure to be followed for assessment under section 14;(jj)[ the conditions subject to which the presence of a dealer or production of evidence by him can be dispensed with under sub-section (1- A) of section 14; [Clause (jj) and (jjj) added vide Act No. 12 of 1979.](jjj)the manner of payment of tax, penalty or interest, under sub-section (7) of section 14;](k)the manner in which refunds under section 18 shall be made;(l)the conditions ,if any, for issue of direction under section 19;(m)the manner of authentication of account books under clause (c) of sub-section (2) of section 20;(n)the particulars of bills of sales or delivery note referred to in sub-section (2) of section 22, the particulars of declaration to be given under sub-section (3) of that section, the form of transit slip (rahdari) referred to in the proviso to that sub-section and the conditions on which delivery of consignment of goods shall be taken under sub-section (7) of that section;(nn)[ the manner of obtaining and granting the registration certificate, fee to be charged for the same and the manner in which the security is to be furnished under sub-section (1) and also the dates and the manner of furnishing returns under sub-section (2) of section 22-A;] [Clause (nn) added vide Act No. 5 of 1991 Sec. 13, w.e.f. 1.4.1991.](o)the restrictions and conditions subject to which the Commissioner may delegate his powers under section 24;(p)the authority to which information shall be furnished under section 25;(q)the manner in which appeals against assessment may be preferred under section 30;(r)the procedure for, and other matters (including fees) incidental to, the disposal of appeals and applications for revision and review under sections 30, 31 and 32;(rr)[ the form and the manner in which the certificate under section 42-B is to be furnished; [Sub-clauses (rr) and (rrr) added vide Act No. 18 of 1991.](rrr)the restrictions and conditions subject to which and the manner in which the set off under sub-section (2) of section 42-C is to be granted;](s)the authority by which and the manner in which cases may be transferred from one assessing authority to another and from one appellate authority to another;(t)any other matter which is to be, or may be prescribed;(u)the manner in which, and the time with in which, applications shall be made, information furnished and notices served, under this Act;(v)the procedure for the cancellation and return of certificate of registration;(w)[ to prescribe the meaning of the industries specified in explanation to sub-section (1) of section 42.] [Clause (w) inserted vide Act No. 14 of 1994 (Sec. 7).]
