Section 15 in The Maharashtra Advertisements Tax Act, 1967
15. Rules.
(1)The State Government may, by notification in the Official Gazette, make rules for the purpose of carrying out the object of this Act.(2)The rules to be made under this section shall be subject to the condition of previous publication:Provided that, if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the previous publication of rules to be made under this section.(3)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 period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid of the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, and notify such decision 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.NotificationsG. N., R. & F. D., No. ADV. 1067-N, dated 26th August 1967 (M.G., Part IV-B, p. 2125) - In exercise of the powers conferred by sub-section (2) of section 1 of the Maharashtra Advertisements Tax Act, 1967 (Maharashtra XVIII of 1967), the Government of Maharashtra hereby appoints the 1st day of September 1967, to be the date on which the said Act shall come into force in those areas of the State in which the Bombay Entertainments Duty Act, 1923 (Bombay I of 1923) is in force.Amended by G. N., R. & F. D., No. ADV. 1073/88045-M-2, dated 9th September, 1976 (M.G., Part IV-B, p. 1068)G. N., R. & F. D., No. ADV. 1067-(i)-N, dated 28th December 1967 (M.G., 1968, Part IV-B, p. 27) - In exercise of the powers conferred by sub-section (3) of section 1 of the Maharashtra Advertisements Tax Act, 1967 (Maharashtra XVIII of 1967), the Government of Maharashtra hereby directs that with effect from the 1st day of January 1968, the provisions of the said Act shall cease to be in force in all the areas of the State in which it was brought into force under Government Notification, Revenue and Forests Department, No. ADV. 1067-N dated the 26th August, 1967, except those within the limits of Greater Bombay [and of the Municipal Corporation of the City of Poona, Poona Cantonment and Cities of Solapur and Nagpur.] [Substituted by G.N. of 9-9-1976.]G. O., R. & F. D., No. ADV. 1068/81527-N, dated 27th November, 1969 (M.G., Part IV-B, p. 1750) - In exercise of the powers conferred by sub-section (3) of section 9 of the Maharashtra Advertisements Tax Act, 1967 (Maharashtra XVIII of 1967) the Government of Maharashtra hereby exempts from payment of Advertisement Tax. Advertisements of incoming Feature Films exhibited by means of cinematograph through slides or trailers of films without any payment made or to be made to the proprietor at their places of entertainment.
