Section 18 in Rajasthan Entertainments and Advertisements Tax Act, 1957
18. Power to make rules.
(1)The State Government may make rules, consistent with this Act, for securing the payment of the entertainments tax and advertisements tax and generally for carrying out the provisions of this Act.(2)In particular and without prejudice to the generality of the foregoing power, the State Government may make rules. -(a)for the supply and use of stamps or stamped or embossed tickets or for the stamping or embossing of tickets sent to be stamped or embossed or for securing the defacement of stamps when used;(b)for the use of ticket covering the admission of more than one person and the calculation of the tax thereon and for the payment of the tax on the transfer from one part of a place of entertainment to another and on payment for seats of other accommodation.(c)for controlling the use-of mechanical contrivances for payment for admission to an entertainment (including the prevention of the use of the same mechanical contrivance for payment of a different amount) and for securing proper records of such payments;(d)for the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietors of entertainments in respect of which the entertainment tax is payable and for requiring such proprietors to furnish security for payment of tax under sub-section (3) of section 6 and prescribing conditions for forfeiture of such security;(e)for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund under this Act or under the rules made thereunder;(f)for the keeping of accounts of all stamps used under this Act.(g)for the presentation and disposal of applications for exemption from payment of the entertainments tax or for the refund thereof;(h)for the collection of the entertainments tax under this Act and the powers to be exercised by the officers of the State Government in that behalf;(i)for laying down the number and class of persons who may be admitted to an entertainment without payment for admission or at concessional rates and the conditions subject to which they may be so admitted;(1)for the exemption from entertainments tax or from any part or class thereof of soldiers, sailors or other defence forces of any nationality;(j)for authorizing any local authority under section 19 to collect the entertainments tax on behalf of the State Government in the area within the jurisdiction of the local authority or any part of such area, for the payment of commission to the local authority for making the collection and for the powers to be exercised by the officers of the local authority in connection with such collection;(k)for the issue of passes by proprietors of entertainments for the admission of officers who have to perform any duty in connection therewith or any other duty imposed upon them by law;(kk)prescribing. - (i) the officer to whom, the time at which and the manner in which the payment of advertisements tax shall be made by the proprietor.(ii)The time at and the manner in which a return shall be forwarded by a proprietor.(iii)The form and manner in which the records shall be kept by a proprietor;(KKK)[ for prescribing fees, forms, manner of filling appeal, revision and memorandum of appeal and the manner of hearing and disposal of appeal; and] [Substituted by Act No. 8 of 1998 w.e.f. 31.7.1998.](KKKK)[***] [Deleted by Act No. 8 of 1998 w.e.f. 31.7.98](l)for any matter which, under any provisions of this Act, may be, or is required to be, prescribed; and(m)for the other matter for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving to the provisions and purpose of this Act.(3)In making any rules under this section, the State Government may direct that any person committing a breach thereof shall, on conviction before a Magistrate, be punishable with fine which may extend to five hundred rupees.(4)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 for a period of not less than one month;Provided that any such rule may be made without previous publication if the State Government considers that it should be brought in force at once.(5)All rules made under this section shall be published in the official Gazette and on such publication shall have effect as if enacted in this Act.(6)All rules made under this Act shall be laid, as soon as may be after they are so made, before the House of the State Legislature, while it is in session for a period of not less than fourteen days, which may be comprised in one session or in two successive session and if, before the expiry of the session in which they are so laid or of the session , immediately following, the House of the State legislature makes any modification in any of such rules or resolves that any such rule should not be made, such 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 thereunder.
