Section 15 in Maharashtra Electricity Duty Act, 2016
15. Power to make rules.
(1)The State Government may, by notification in the Official Gazette, make rules to carry out the purposes of this Act.(2)In particular, and without prejudice to the generality of the foregoing power, such rules may,-(a)prescribe the time and manner of payment of electricity duty, for-(i)due date of payment of electricity duty;(ii)payment of electricity duty by installments;(iii)the circumstances in which and conditions subject to which and the period for which deferment of payment of electricity duty may be allowed under section 6;(b)prescribe the procedure for securing any concession or exemption under the Act;(c)prescribe the form of the books of accounts to be kept, and the time at which, the form in which and the officers to whom the returns required by section 7 to be submitted;(d)prescribe the qualifications of Electricity Duty Inspectors under sub-section (1) of section 8;(e)prescribe the rules, if any, subject to which the Electricity Duty Inspectors may exercise the powers under sub-section (1) of section 9;(f)prescribe the procedure for installation and the checking, reading and testing of meters;(g)prescribe the procedure for referring question to the authority, and for filing an appeal or revision to the State Government against the decision of such authority;(h)prescribe the procedure and the period of limitation for claiming refund of the amount of electricity duty paid in excess of the amount payable by the consumer under this Act;(i)fee for supply of copies of any documents under this Act;(j)to provide for giving effect to the provisions of this Act.(3)All rules made under this Act shall be subject to the condition of previous publication.(4)Every rule made under this Act shall be laid, as soon as may be, after it is made, before each House of the State Legislature, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session in which it is so laid or the session or sessions immediately following, both Houses agree in making any modification in any rule or both Houses agree that rule should not be made, and notify their decision to that effect in the Official Gazette, the rule shall, from the date of publication of such notification, 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 or omitted to be done under that rule.
