Section 30(4) in Karnataka Tax on Entry of Goods Act, 1979
(4)Any rule under this Act may be made to have effect retrospectively and when any such rule is made a statement specifying the reasons for making such a rule shall be laid before both Houses of the State Legislature along with the rule, under sub-section (5). All rules made under this Act, shall, subject to any modification made under sub-section (5), have effect as if enacted in this Act
