· "19. (1) The . State Government may, subject to the condition of previous publication, by notification, make rules for carrying out the purposes of this Act:
Provided that if the State Governme.nt is satisfied that circumstances exist which render it necessary 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 generality of the foregoing provision, .the State Government may make rules for all or any of the following matters, namely:- ·
(a) all matters expressly required or allowed by this Act to be prescribed;
(b) the manner of payment of tax;
(c) the form in which accounts and registers shall be maintained by a hotelier; · ( d) any other matter which is required or allowed by this Act to be prescribed. · 1394 THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 29, 2009
(3) The State Goverrupent shall· cause· every rule made under this Act and every notification issued under this Act to be laid, as soon as may be, after it is published before 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 or more .successive sessions in which it is so laid or the sessions· immediately following, and if the State Legislature agrees in · ·· making any modification in the rule or notification or that the rule or notiffcation shoUld not be made, the rule or notification 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 ot notification."
. MOHD. A. HAQUE, i Secretary to the Government of Assam, ·• Legislative Department, Dispur.
GUWAHATI - Printed and published by the Dy. Director (P&S) Directorate of Ptg. and Sty., Assam Guwahati-21 (Ex-Gazette) No. 523-500+600-29-8-2009. · .
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