Section 17 in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
17. Power to make rules
(1)The State Government may, by notification in the Official Gazette, make rules for securing payment of the tax and generally for purpose of carrying into effect the provisions of this Act.(2)Without prejudice to the generality of the foregoing powers such rules may provide for all or any of the matters which may be or are required to be prescribed.(3)In making rules the State Government may direct that a breach thereof shall be punishable with fine, not exceeding five hundred rupees, and when the offence is a continuing one, with a daily fine not exceeding twenty five rupees during the continuance of the offence.(4)The fine provided under sub-section (3) may be levied -such authority and shall be payable and recoverable in such manner as may be prescribed.(5)The powers to make rules conferred by this section shall except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication.
