Section 18 in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
18. Power to make rules.
(1)The Government may 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 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 followed 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 purposes 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)(a)All rules made under this Act shall be published in the Tamil Nadu Government Gazette and unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published.(b)All notifications issued under this Act shall, unless they are expressed to come into force on a particular day, come into force on the day on which they are published.(4)Every rule made or every notification issued under this Act shall, as soon as possible, after it is made or issued, be placed on the table of the Legislative Assembly, and if, before the expiry of the session in which it is so placed or the next session, the Assembly makes any modification in any such rule or notification or the Assembly decides that the rule or notification should not be made or issued, the rule or notification 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 or notification.
