(1) The Government may, make rules, by notification, to carry out the purpose of this Act.—
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,—
(a) all matters expressly required or allowed by this Act to be prescribed;
(b) the assessment to tax in respect of a business which is discontinued or the ownership of which has changed;
(c) the procedure for assessment of Central and State Government Departments, Statutory bodies and local authorities;
(d) the assessment to tax in respect of a business owned by minors -and other incapacitated persons or by persons residing outside the State of Goa;
(e) the assessment to tax under this Act of any goods which have escaped assessment;
(f) procedure for registration of dealers under section 8;
(g) refund of tax collected if the goods have not been consumed, sold or used within the local area;
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(h) compelling the submission of returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation;
(i) specifying the class of dealers who need not furnish statement under section 18; .
(j) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;
(k) generally regulating the procedure to be followed, and the forms to be adopted in proceedings under this Act;
(1) any other matter including levy of fees for which there is no provision or no sufficient provision in this Act and for which provision is in the opinion of the Government, necessary for giving effect to the purpose of this Act.
(3) In making a rule under sub-section (1) or sub-section (2), the Government may provide that a person guilty of a breach thereof shall, on conviction, be punishable with fine which may extend to five thousand rupees and, where the breach is a continuing one, with further fine which may extend to one hundred rupees for every day after the first day during which the breach continues.
(4) Any rule under this Act may be made to have effect retrospectively and when any such rule is made, a statement specifying the reasons for making such a rule shall be laid before the State Legislature along with the rule.