Section 30 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
30. Power to make rules.
(1)The Provincial Government may, after previous publication, make rules to carry out the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power, the Provincial Government may make rules-(a)regulating the recovery of any sum recoverable under section 3;(b)regulating the assessment of the tax and the issue and service of notices requiring payment;(c)prescribing the conditions subject to which a certificate of registration under this Act shall be granted and on the breach of which such certificate may be cancelled or suspended;(d)prescribing the records, books and accounts relating to retail sales to be maintained by retail dealers, the form of and particulars to be contained in such records, books and accounts, the returns and statements relating to retail sales to be furnished by such dealers, and the manner in which such returns and statements shall be verified ; and(e)regulating the production, inspection and impounding of the records, books and accounts relating to retail sales of any retail dealer.(3)The Provincial Government may, in making any rule under this section, direct that the breach thereof shall be punishable with fine not exceeding five hundred rupees, and to case of a continuing offence a further fine not exceeding one hundred rupees for each day after the first during which the breach has been persisted in.
