(3)Rules made by the Financial Commissioner under this or any other section of this Act shall [be made subject to the control of] [Substituted for the words 'shall not take effect until they have been sanctioned by' by the Decentralization Act, 1914 (4 of 1914).] the [State] Government.[106A. Licensing of petition-writers in Revenue Courts and Revenue Offices. - (1) No person shall practise as petition-writer in any Revenue Court or Revenue Office, unless he has been licensed under rules made under this Act.