Section 19 in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
19. Power to make rules.
(1)The Government may, by notification, make rules, either prospectively or retrospectively, for carrying out of the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power such rules may provide for the following matters, namely:(a)the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;(b)all matters expressly required or allowed by this Act to be prescribed;(c)generally regulating the procedure to be allowed and the forms to be adopted in the proceedings under this Act;(d)any other matter including levy of fees for which there is no specific provision in this Act and for which provision is in the opinion of the Government, necessary for giving effect to the purpose of this Act; and(e)the procedure for any other matter incidental to the disposal of appeal and 'the value of court fee stamp which a memorandum of appeal or revision should bear.(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.
