Section 32 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
32. Rules :-
(1)The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power, such rules may be made- to provide for all matters expressly required or allowed by this Act to be prescribed by rules, and to provide that a contravention of any rule shall be punish- able with fine which may extend to two hundred and fifty rupees for each such contravention.(2A)Such rules may provide for the inspection or search of documents and supply of copies or extracts thereof and the fees to be levied therefor.](3)The power to make rules conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication.(4)All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made, and shall be subject to rescission by the Legislature, or to such modification as the Legislature may make during the session in which they are so laid, or the session immediately following.(5)Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.
