(1) The '[State] Governmerit may after previous publication make 2rules for the purpose of carrying into effect the provisions of this t Act.
(2) In particular and without prcjudicc to the generality of the foregoing power, the '[State] Government may make rules for all or any of the following purposes, namely :-
(a) to prescribe the form of any declaration, liccnsc, certificate or special notice and the particulars to be statedtherein,
(b) to prescribe the officers by whom any dutizs are to be and ihe area in i-hich they shall exercise their authority,
1. Substituted for the word "Provincial" by the Adaption of Laws Order, 1950.
2. For rules see notification No. 7083, dated 18th March, 1925, Punjab Gazette, 1 1925, Part I , page 177 ; No. 8576, dared 1801 March, 1926, Punjab Gazehe, 1926, Part I , page 254, and No. 18617, datcd j 4th June, 1926, Punjab Gazette, 1926, Part I, page 583.
3 . Inserted by Haryana Act 8 of 1970.
4 . Omifled by Haryilna Act 4 af 1973.
1924 : Pb. Act 1Vj MOTOR-VEH ICLES TAXATION
(c) to provide for the total or partial exemption for a limited period from liability to taxation in respect of anymotorvehicle brought into ' [Haryana] by persons making on1 y a tempoiq stay in '[Haryana],
(d) to regulate the method of assessing and recovering the tax,
(e) to regulate the manner in which special notices may be served, fl to regulate the extent to which licenses may be bansferred,
(g) to regulate the manner in which exemptions or rehnds may be claimed and granted, @) to regulate the manner in which appeals may be instituted and heard, Z[ ( i ) to requite that no motor-vehicle shall be used in the 3[State] unless a token is displayed thereon indicating that the tax has been duly paid or that the owner of the vehicle is entitled to exemption, fi) to prescribe the form of tokens and the manner in which they shall be displayed, fi) to provide for the issue of token and its duplicate.]
4[16. ( I ) In making any rule under the preceding section the Penalties for [St ate]Govemment may direct that any person contravening the rule contravention shall be punishable with fine which may extend to twenty rupees and in "leSn the event of any subsequent conviction for the same offence, with a fine which may extend to a hundred rupees.
(2) No court inferior to that of a 5[Judicial] Magistrate of the second class, shall try any offence punishable under this Act.]
6 * * * * * 4 * 4 * . [ I I . Substituted for the word "Punjab" by A d a p t a h of Laws Order, 1968.
2 . Inserted by Punjab Act II of 1940, section 3.
3. Substituted by Adaptation of l a w s Order, 1950, rof'Province".
4. Added by Pujab Act 111 of 1940, section 4.
5. Imerted by Punjab Act No. 25 of 1964.
6 . Schedule omitted by Punjab Acr No. XIV of 1954.
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