Section 63 in Karnataka Agricultural Income-Tax Act, 1957
63. Power to make rules.
(1)The State Government may, subject to the condition of previous publication, by notification in the Official Gazette 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 Government may make rules, -(a)as to the manner in which and the procedure by which agricultural income of a person shall be computed;(b)as to the deductions to be made in the computation of agricultural income;(c)as to the special deductions and allowances where expenditure has to be incurred for a number of years before income is derived therefrom;(d)as to the form of returns under section 18 and the manner in which they should be verified;(e)as to the form of the notice of demand mentioned in section 31;(f)as to the form in which appeals under Section 32 and 34 shall be presented and the manner in which they shall be verified;(g)as to the form of the notice of demand mentioned in sub-section (3) of section 37;(h)[ as to the form in which the petitions and applications under section 55 shall be presented and the manner in which they shall be verified] [Substituted by Act 29 of 1963 w.e.f. 1.1.1964.](i)as to the manner in which and the authority to whom applications for refunds shall be made and the procedure to be followed in respect of such applications;(j)as to the authority by whom and the manner in which refunds shall be made; and(k)as to all other matters expressly required or allowed by this Act to be prescribed.(2A)[ 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 (3) All rules made under this Act shall, subject to any modification made under subsection (3), have effect as if enacted in this Act.] [Inserted by Act 29 of 1963 w.e.f. 1.1.1964.](3)[ Every rule made under this Act shall be laid as soon as may be after it is made before each House of the State Legislature while it is in session for a total period of thirty 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, both Houses agree in making any modification in the rule or both Houses agree 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.] [Substituted by Act 29 of 1963 w.e.f. 1.1.1964.]
