Section 113 in Meghalaya Value Added Tax Act, 2003
113. Power of State Government to make rules.
(1)The State Government may, by notification, make rules with prospective or retrospective effect, for carrying out the purposes of this Act.(2)In particular and without prejudice to the generally of the foregoing power, such rules may provide for all or any of the matters which under any provision of this Act are required to be prescribed or to be provided for by the rules.(3)In making any rules under this section, 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 such offence.
