(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-(a)for the whole or any part of the State of Gujarat and for all or any panchayat.(b)to provide for all matters expressly required or allowed by this Act to be prescribed by rules, and(c)to provide that a contravention of any rule prescribing the duties and obligations of any person liable to pay any tax or fee made under subsection (2) of section 200 or sub-section (1) of section 212 shall be punishable with fine which may extend to two hundred rupees and in the case of a continuing contravention with fine which may extend to twenty five rupees for every day during which the contravention continues after conviction for the first contravention.(3)Such rules may also provide for the levy of fees for the inspection or search of any document issued under this Act or of any record maintained under or for the purposes of this Act and for giving copies of or extracts from such document or record and the scale of such fees.(4)The power to make rules in respect of matters required to be determined by rules under sub-section (4) of section 65 and sub-section (5) of section 79, and sections 125 and 148 may be exercised either prospectively or retrospectively.(5)The power to make rules conferred by this section is subject to the condition of the rules being made after previous publication except where the rules provide for any of the matters specified in Chapter XIII.(6)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 such modifications as the legislature may make during the session in which they are so laid, or the session immediately following.(7)Any modifications so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.
