Section 28 in The Gujarat Education Cess Act, 1962
28. Power to makes 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 provide for or any of the following matters, namely:-(a)the manner in which and conditions under which the amount in the State Education Cess Fund shall be expended under section 4;(b)the manner of collecting tax in urban areas where any property tax is not levied and the rates of rebate under section 15;(bb)[ the form of application and the form of certificate under section 15-A;] [Clause (bb) was inserted by Gujarat 17 of 1972, Section 9.](c)the manner in which and the conditions subject to which, the [tax levied under section 12 or, as the case may be, surcharge levied under section 24A [or 24D] [Substituted for 'tax' by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).]] shall be remitted or refunded under section 23;(cc)the rebate which the municipal corporation shall be entitled under sub-section (3) of section 24B;] [Clause (cc) inserted by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).](ccc)[ rebate which the municipality shall be entitled under sub-section (3) of section 24E;] [Clause (ccc) inserted by Gujarat 5 of 2007, dated 30th March 2007.](d)circumstances in which and conditions subject to which reduction in the rates of surcharge and the tax may be made or surcharge or tax may be remitted under section 27;(e)such other matters which in the opinion of the State Government are required to be prescribed by rules.(3)The power to make rule conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication.(4)All rules made under this section shall be published in the Official Gazette and shall be laid for not less than thirty days before the State Legislature as soon as possible, after they are made, and shall be subject to rescission by the Legislature, or to such modification as the Legislature, may make, during the session in which they are so laid, or the session immediately following:-(5)Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.[Schedule] [Schedule added by Gujarat 10 of 2006, dated 31s' March 2006 (w.r.e.f. 01-04-2001).](See Section 24C [And 24F] [Added by Gujarat 5 of 2007, dated 30th March 2007.])
