69. [ Power to make rules. - (1) The State Government may, by notification in the Official Gazette, make rules to carry out generally the purposes of this Act, and such rules may provide that a breach thereof shall, on conviction, be punished with fine not exceeding five hundred rupees.
(2)Without prejudice to the generality of the powers conferred by sub-section (1), and in particular such rules [may regulate, or provide for all or any of the following matters, namely:-] [Sections 69 and 70 were substituted for the original section 69, 70 and 71 by Maharashtra 27 of 1985, Section 48, (w.e.f. 10.12.1985).](a)the supply, sale and use of stamps and stamped papers;(b)the persons by whom alone such sale is to be conducted; [*] [The word 'and' was deleted by Maharashtra 9 of 1988, Section 37(b), (w.e.f. 22.4.1988).](c)the duties and remuneration of such persons; [*] [The word 'and' was deleted by Maharashtra 18 of 1989, Section 12(a), (w.e.f. 1.12.1989).](ca)[ the manner of payment of stamp duty, and refund thereof, by e-payment;] [Clause (ca) was inserted by Maharashtra 41 of 2011, Section 4 (w.e.f. 28.11.2011).](d)[ the manner of ascertaining the true market value of immovable property:] [This clause was inserted by Maharashtra 9 of 1988, Section 37(d), (w.e.f. 22.4.1988).](e)[ the procedure for suo motu revision proceedings; and [Clause (e) and (f) were added by Maharashtra 18 of 1989, Section 12(b) (w.e.f. 1-12-1989).](f)the amount to be deducted from the allowance of stamps under section 47, 50, 51 or 52:]Provided that such rules shall not restrict the sale of adhesive stamps of twenty paise or of lesser value.(3)All rules made under this Act shall be made subject to the condition of previous publication in the Official Gazette:[Provided that, if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the condition of previous publication of any rule to be made under this section.] [This proviso was added by Maharashtra Tax Laws (Levy, Amendment and Validation) Act 12 of 1995, Section 2, (w.e.f. 8.6.1995).](4)Every rule made under this section shall be laid, as soon as may be, after it is made, before each House of the State Legislature while it is in session for a total period of thirty days, which may be comprised in one session or in two successive sessions, and if, before the expiry 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 both Houses agree that the rule should not be made, and notify such decision in the Official Gazette, the rule shall, from the date of publication of such notification, 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 or omitted to be done under that rule.
