Section 23 in Madhya Pradesh Motor Vehicles Taxation Act, 1947
23. Rules.- (1) The [State]4 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, the [State]4 Government may make rules for all or any of the following purposes, namely:-(a)to provide for all matters which are required to be prescribed under this Act;(b)to regulate the manner in which refunds may be claimed and granted;[(bb) to provide for the form and the terms and conditions under the proviso to sub-section (2) of section 3;]1[(bbb) to regulate the levy of tax under section 3-A;]2(c)to provide for the exemption of any motor vehicle or class of motor vehicles from payment of the tax either totally or partially;(d)to provide for the levy of a tax in respect of any motor vehicle brought into the [State]3, the person by whom such tax shall be payable, the declaration which shall be made by him, the time within which it shall be made, the time at which, the manner in which and the authority to whom, the tax shall be payable, the receipt to be granted for the tax paid, the token to be exhibited on the motor vehicle and the exemption from payment of the tax;(e)to provide for any other matter for which no provision has been made in this Act and for which provision is, in the opinion of the [State]3 Government, necessary.[(3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them but no retrospective effect shall be given to any rule so as to prejudicially affect the interest of any person to whom such rule may be applicable.]4
