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State of Odisha - Section

Section 21 in The Orissa Luxury Tax Act, 1995

21. Power to make rules.

(1)The State Government may, by notification, 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 all or any of the following matters namely
(a)the procedure for, and other matters (including provisions for payment of (fees) incidental to the disposal of appeal and revision under Section 15;
(b)any other matter which may be, or is required to be, prescribed under this Act.
(3)In making any rule, the State Government may direct that a breach thereof shall be punishable with fine not exceeding five hundred rupees, and when the offence is a continuing one, with a daily fine not exceeding twenty-five rupees during the continuance of the offence.