Section 98 in The Gujarat Value Added Tax Act, 2003
98. Power to make rules.
(1)The State Government may, by notification in the Official Gazette, make rules for carrying out the purpose of this Act.(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the matters expressly required or allowed by this Act to be prescribed by rules.(2A)[ Any rule made under the Act, may be made so as to have restropective effect] [These Sub-rule were inserted by Gujarat Act No.25 of 2006 Section 11 w.e.f 10-5-2006](3)In making any rules under this section the State Government may direct that a breach thereof shall be punishable with fine not exceeding two thousand rupees, and when the offence is continuing one, with a daily fine not exceeding one hundred rupees during the continuance of the offence.(4)The power to make rules conferred by this section shall be subject to the condition of the rules being made after previous publication:[***] [Refer Notification No (GHn-42) VAR-2006(2) dated 1-4-06 and Amended Notification.]Provided that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the previous publication of any rule to be made under this section.(5)All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as may be after they are made and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make during the session in which they are so laid or session immediately following. Any rescission or modification so made by the State Legislature shall be published in the Official Gazette, and shall thereupon take effect.
