Section 103 in Arunachal Pradesh Goods Tax Act, 2005
103. Power to make rules.
(1)The Government may, by notification, make rules, with prospective or retrospective effect, for carrying out the purposes of this Act.(2)ln particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the matters which under any provision of this Act are required to be prescribed or to be provided for by the rules.(3)ln making any rules under this section, the Government may direct that a breach thereof shall be punishable with fine not exceeding five hundred rupees and, when the offence is a continuing one, with a daily fine not exceeding twenty-five rupees during the continuance of such offence.(4)Every, rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly of the Arunachal Pradesh, while it is session, for a total period of one month which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the House agrees in making any modification in the rule or the House agrees that the rule should not be made, the rule shall have effect only in such modified form or be of no affect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
