(1)The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Chapter.(2)In particular and without prejudice to the generality of the foregoing provision, such rules may provide for all or any of the following matters, namely:-(a)the assessment and collection of the cess levied under this Chapter;(b)the manner in which accounts relating to the proceeds of cess shall be maintained; and(c)the manner in which the proceeds of the cess may be applied at the object specified in Section 17.(3)The rules made under this section may provide penalty for contravention of such rules to the following extent, namely:-(i)in cases of evasion or avoidance of cess, to the extent of double the amount of cess evaded or, as the case may be, avoided; and(ii)in other cases, to the extent of ten thousand rupees.(4)All rules made under this Chapter, shall be laid, as soon as may be after they are so made, before the House of the State Legislature, while it is in session, for a period of not less than fourteen days which may be comprise in one session or in two successive sessions and if before the expiry of the sessions in which they are so laid or in the session immediately following the House of the State Legislature makes any modification in any of such rules or resolves that any such rules should not be made, such rules 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 thereunder.
