14. [ Power to make rules. [Substituted by the Amendment Act 20 of 2006.]
(1)The Government may, by notification in the Official Gazette, make rules generally 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,-(i)subordination of officers and persons appointed under section 2A amongst themselves;(ii)qualification of the members of Tribunal and the period for which such member shall hold office as stated in sub-section (3) of section 2B;(iii)manner of making application as stated in clause (d) of sub-section (i) of section 3A;(iv)form of certificate of registration as stated in sub-section (3) and form of application as stated in sub-section (7) of section 3G;(v)manner of applying for grant of provisional registration certificate as stated in sub-section (1) of section 3H;(vi)the time within which, information shall be furnished under sub-section (1) of section 3M to the Commissioner;(vii)the period for which and the dates by which and the authority to which, the returns shall be furnished under sub-section (2) of section 4;(viii)the intervals at which, and the manner in which, the entertainment tax shall be paid as provided in sub-section (1) and (3) of section 4;(ix)conditions subject to which the tax shall be assessed by the Commissioner as provided in sub-section (1) of section 6A;(x)the manner of making appeal and the authority to whom it should be made as provided in sub-section (1) of section 6D;(xi)the manner in which a notice under sub-section (2) of section 8A may be served;(xii)the manner in which notice to be served as stated in sub-section (1) and the accounts and forms required to be kept as stated in sub-section (3) of section 8F;(xiii)the period within which, the authority to which and the manner in which a declaration shall be sent under section 8G;(xiv)the form in which, the authority to which and the intervals in which information or returns shall be furnished and the particulars to be specified in such information and returns as provided in sub-section (2) of section 9A;(xv)the manner in which, and the time within which the applications shall be made, information furnished and notices served, under this Act;(xvi)the conditions subject to which offences may be compounded under section 9;(xvii)the fees payable in Court-fee stamps in respect of applications,-(a)for a certified copy of an order of assessment, or of any order passed; or document produced or filed in any proceedings, under this Act;(b)for determination of any question;(c)for remission of interest;(xviii)the fees payable for making and supplying a duplicate or certified copy of any order or document under this Act or the rules made thereunder, the extra fees payable if the copy is required urgently and the deposit to be made to cover the cost of such fees;(xix)controlling the use of mechanical/electronic contrivances, computer including the prevention of its misuse;(xx)the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietor or person of entertainments in respect of which the tax due is payable;(xxi)requiring proprietors referred to in clause (xix) to furnish security for payment of tax and prescribing conditions for forfeiture of such security;(xxii)the presentation and disposal of applications for exemption from payment of entertainment tax or for the refund thereof;(xxiii)the exemption from entertainment tax or from any part thereof in respect of soldiers, sailors or other defence forces in uniforms;(xxiv)the issue of passes by proprietor of a place of entertainment for the admission to the place of entertainment of persons who have to perform any duty in connection with the entertainment or any other duty imposed upon them by law;(xxv)any other matter which is required to be prescribed.(3)If any person acts in contravention of, or fails to comply with, any such rules, he shall, on conviction by a Magistrate, be liable to fine which may extend to two thousand rupees.(4)Every rule made under this Act shall, as soon as may be after it is made, be laid on the table of the Legislative Assembly and if before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made, the rule 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.]
