Section 11 in The West Bengal Duty On Inter-State River Valley Authority Electricity Act, 1973
11. Power to make rules. -
(1)The State Government may, subject to the provisions of sub-section (3), make rules to carry out the provisions of this Act.(2)In particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely :-(a)the time and manner of payment of electricity duty under section 4 or section 5;(b)the form of the books of account to be kept, the times at which, the form in which and the officer to whom, returns required by section 7 shall be submitted;(c)the duties and powers of an inspecting officer; and(d)any other matter which is required to be, or may be, prescribed.(3)No rules shall be made under this section to effect the rates and other incidents of the electricity duty payable under section 3.(4)In making a rule under this section the State Government may provide that a breach thereof shall be punishable with a fine not exceeding one thousand rupees.
