(1)The Government may, by notification in the Gazette, make rules, either prospectively or retrospectively, to carry out all or any of the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for-(a)all matters not expressly provided for in this Act, relating to the election of Chairperson, Deputy Chairperson or Councillors including election petitions and deposits to be made by candidates standing for election and the conditions under which such deposit may be forfeited;(aa)[ the manner of giving and recording of votes by using voting machine and the procedures in conducting polling in polling stations or places where such machines are used;] [Added by Third Amendment Act 33 of 2005, w.e.f 24-08-2005.](b)conditions on which property may be acquired by the Municipality or on which property vested in or belonging to the Municipality may be transferred by sale, mortgage, lease, exchange or otherwise;(c)the working of provident funds;(d)[ financial assistance paid from the Municipal fund;] [Substituted by Act 14 of 1999, w.e.f. 24-3-1999.](e)the preparation of plans and estimates for works which are to be partly or wholly constructed at the expense of the Municipality and the power of the municipal authorities or Government officers to record professional or administrative sanction to estimates;(f)the accounts to be kept by the Municipality, the manner in which such accounts shall be audited and published and the conditions under which the rate payers may appear before auditors, inspect registers and vouchers and take exception to items or omitted therein;(g)the estimate of receipts and expenditure, returns, statements and reports to be submitted by Municipalities;(h)[ the manner in which the advice of the officers of the Government, other officers or experts shall be sought by the Municipality for the purposes of this Act;] [Substituted by Act 14 of 1999, w.e.f. 24-3-1999.](i)the interpellation of the Chairperson by the Councillors;(j)the moving of resolutions at the meeting of the Council;(k)regulating the sharing between local authorities of the proceeds of the profession tax, tax on animals, vessels and vehicles and other taxes or income levied or obtained under this or any other enactment;(l)the form of registers and returns of births and deaths, the manner in which the registers shall be maintained, the dates on which returns shall be filed and the officer before whom returns shall be submitted;(m)the transfer of allotments entered in the sanctioned budget of a Municipality from one head to another;(n)the powers of auditors inspecting and superintending officers and officers authorised to hold inquires to summon and examine witnesses and to compel the production of documents and all other matters connected, with audit, inspection and superintendence;(o)determining the cost of buildings and lands;(p)registration of marriages at the instance of the parties concerned containing such particulars as may be prescribed and issuance of certificates thereof on application after realising the prescribed fees for such certificates;(q)[ x x x x] [Omitted by Act 14 of 1999, w.e.f. 24-3-1999.](r)registration of residents associations of housing colonies, area development societies of the urban poor, arts-sports and games and cultural organisations in the municipality.(s)[ preparation of development plans for the municipal area, its approval and. implementation; [Added by Act 14 of 1999, w.e.f. 24-3-1999.](t)functions of Ward Committees and Ward Sabhas; and(u)right to information of the people on matters of municipal administration and duties.](3)Rules relating to election, if any, shall be made in consultation with the State Election Commission.(4)In making the rules, the Government may provide that a breach thereof shall be punishable with fine which may extend to [five hundred rupees] [Substituted 'one hundred rupees' by Act 14 of 1999, w.e.f. 24-3-1999.].(5)Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly, while it is in session for a total period of fourteen 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 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.
