(1)State Government may, by notification, in the Official Gazette, make rules for carrying into effect the provisions of this Act.(2)In particulars, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely :-(a)the manner of collection and payment of electricity duty under Section 3;(b)the manner of ascertaining the amount of electricity duty on the electricity, consumed under Section 4;(c)the form and manner in which record shall be maintained under sub-section (1) of Section 6;(d)prescription of particulars under clause (d) of sub-section (1) of Section 6;(e)the manner of submitting the returns and the authority to whom these are to be submitted under sub-section (2) of Section 6;(f)the powers and duties to be exercised and performed by the Inspecting Officer under sub-section (2) of Section 7;(g)the authority to whom appeal shall lie, the period within which appeal shall lie and the fee for filing such appeal under sub-section (2) of Section 8;(h)the prescription of form, manner and authority under Section 11; and(i)any other matter required to be prescribed or which may be prescribed by or under this Act.(3)Every rule made under this section, shall be laid, as soon as may be, after it is made, before the House of the State Legislature while it is in session for a total period of ten days, which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session in which it is so laid or the successive sessions as aforesaid, the House agrees in making any modification in the rule or the House agrees 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 or omitted to be done under that rule.
