(1)The State Government may make rules for carrying out the purposes of this Act.(2)The rules so made may be given effect from such date or with such retrospective effect as the State Government may specify therein.(3)In making any rules, the State Government may direct that a breach thereof shall be punishable with a fine not exceeding rupees one thousand and when the offence is a continuing one with a daily fine not exceeding rupees fifty during the continuance of the offence.(4)In particular and without prejudice to the generality of the foregoing power, such rules may provide for(a)the particulars to be contained in a declaration referred to in the proviso to sub-clause (v) of clause (a) of subsection (3) of section 5, the forms of such declarations, the manner in which, the conditions and restrictions subject to which and the authority from which such forms shall be obtainable and the manner in which such declarations are to be furnished;(b)the authority to which the application for registration under section 10 shall be made;(c)the procedure for, and other matters incidental to, the registration of dealers and the granting of certificates of registration and the forms of such certificates under section 10;(d)the intervals at which, and the manner in which the tax under this Act shall be payable under section 11;(e)the returns to be furnished under section 11; and dates by which, and the authority to which, such returns shall be furnished;(f)the date by which returns for any period are to be furnished and the procedure to be followed for assessment under section 13;(g)the manner in which refunds under section 16 shall be made;(h)the accounts and forms of refunds and reimbursement under section 16;(i)the conditions for the maintenance and production of accounts or documents or for furnishing information and the authority to which such accounts, documents or information may be furnished under section 13;(j)the manner in which, and the authority to which appeals or revisions against any order passed under this Act may be preferred under section 21;(k)the procedure for, the disposal of appeals and applications for revision and reviews under section 21;(l)the amount of fees payable under section 22 for any appeal or application filed under this Act;(m)the conditions under which, and the authority by which the offences may be compounded under section 23;(n)the manner in which, and the time within which applications shall be made, information furnished and notices served under this Act;(o)any other matter which may be or is required to be prescribed.
