(1) The State Government may, subject to the condi tion of previous publication, make rules for carry ing out the purposes of this Act :
Provided that if the State Government is sat isfied that circumstances exist which render it nec essary for it to take immediate action, if any, it may make any rules without such previous publication :
Provided further that any rule under this Act may be made so as to have the retrospective effect.
(2) In particular and without prejudice to the general ity of the foregoing power, such rules may provide for,- Validation.
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(a) the manner and procedure of deposit of tax under appropriate Head of Accounts and the manner in which the proceeds of the tax shall be utilized;
(b) all matters expressly required or allowed by this Act to be prescribed;
( c) the fees to be paid in connection with the registration, memorandum of appeals, petition for revisions, certified copies of orders, petitions, other matters and any other matter ancillary or incidental thereto; and ( d) any other matter for which there is no provi sion or no sufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act.
(3) In making any rules under this section, the State Government may direct that a breach thereof shall be punishable with fine not exceeding five thou sand rupees and, when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of such offence.
( 4) Every rule made by the Government of Arunachal Pradesh under this Act shall be laid before the Legislative Assembly of Arunachal Pradesh while it is in session for a total period of ten days which may be comprised in one session or in two or more successive sessions and if before expiry of the session in which it is so laid or the sessions immediately following the session or the successive sessions aforesaid, the Legislative Assembly makes any modification in the rule or resolves that the rule should not be made, the 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 under that rule.
13. Notwithstanding anything contained in any judgment, decree or order of any Court or other authority to the contrary. entry tax levied or collected or purported to 453 have been levied or collected under the Arunachal Pradesh Goods Tax Act, 2005, as amended from time to time, and all actions taken, things done, rules made, notifications issued or purported to have been taken, done, made or issued under the said Act shall, for all purposes, be deemed to be and to have always been validly levied, collected, taken, done, made or issued under the provisions of this Act, as if this Act were in force at all material times and accordingly, - ( a) no suit or other proceedings shall be maintained or continued in, or before any court, tribunal or other authority for the refund of any amount received or realized by way of such tax ;
(b) no court, tribunal or other authority shall en force any decree or order directing the refund of any amount received or realized by way of such tax;
(c) any proceeding, act or thing which could have been validly taken, continued or done for the levy or collection of such tax at any time under the provisions of the said Act but which had not been taken, continued or done, may be taken, continued or done.