- [(1) The [State] [Sub-section (1) substituted by Act No. 8 of 1968.] Government may, by notification published in the [Telangana] [Substituted by G.O.Ms.No.16, Energy (Budget) Department, dated 31.05.2016.] Gazette, make rules for carrying out all or any of the purposes of this Act.](2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for, -(a)the time and manner of payment of duty under section 3;(b)[ [refunds to the Government of India and railway companies operating railways] [Clause (b) to (e) were re-lettered as clause (c) to (f) respectively and clause (b) was inserted by section 4 of Madras Act II of 1943 re-enacted permanently with specified modifications by section 3 of, and the second schedule to, Act VII of 1948. This amendment should be deemed to have formed part of the principal Act from its commencement.], when the price paid by them is found to exceed the limit specified in sub-section (4) of section 3];(c)[] [Clause (b) to (e) were re-lettered as clause (c) to (f) respectively and clause (b) was inserted by section 4 of Madras Act II of 1943 re-enacted permanently with specified modifications by section 3 of, and the second schedule to, Act VII of 1948. This amendment should be deemed to have formed part of the principal Act from its commencement.] the form of the books of account required to be kept under clause (a) of section 4;(d)[] [Clause (b) to (e) were re-lettered as clause (c) to (f) respectively and clause (b) was inserted by section 4 of Madras Act II of 1943 re-enacted permanently with specified modifications by section 3 of, and the second schedule to, Act VII of 1948. This amendment should be deemed to have formed part of the principal Act from its commencement.] the times at which, the forms in which, and the officers to whom, the returns required by clause (b) of section 4 should be submitted;(e)[] [Clause (b) to (e) were re-lettered as clause (c) to (f) respectively and clause (b) was inserted by section 4 of Madras Act II of 1943 re-enacted permanently with specified modifications by section 3 of, and the second schedule to, Act VII of 1948. This amendment should be deemed to have formed part of the principal Act from its commencement.] the duties and powers of Inspecting Officers appointed under section 5; and(f)[] [Clause (b) to (e) were re-lettered as clause (c) to (f) respectively and clause (b) was inserted by section 4 of Madras Act II of 1943 re-enacted permanently with specified modifications by section 3 of, and the second schedule to, Act VII of 1948. This amendment should be deemed to have formed part of the principal Act from its commencement.] any other matter for which there is no provision or insufficient provision in this Act and for which provision is, in the opinion of the [State] [Substituted for the word 'Provincial' by the Adaptation Order, 1950.] Government, necessary for giving effect to the purposes of this Act.(3)In making a rule under sub-section (1) or sub-section (2) the [State] [Substituted for the word 'Provincial' by the Adaptation Order, 1950.] Government may provide that a breach thereof shall be punishable with fine not exceeding fifty rupees.(4)[ Every rule made under this Act shall, immediately after it is made, be laid before each House of State Legislature if it is in session, and if it is not in session in the session immediately following, for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiration 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 in the annulment of the rule, the rule shall, from the date on which the modification or annulment is notified in the [Telangana] [Substituted by Act No.8 of 1968.] Gazette, have effect only in such modified form or shall stand annulled, 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.]
