(1) The State Government may, subject to the provisions of sub -section (3) and subject to the condition of previous publication by uploading on the website www.haryanatax.com under the head "Legal notices", make rule by notification in the Official Gazette for carrying out the purposes of this Act and may give them prospective or retrospective effect:
Provided that the condition of previous publication shall not be applicable when the rules are made for the first time under this Act.
(2) In 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) After the rules have, for the first time, been made under this Act, an amendment in the rules shall take effect from the first day of the month following the publication of the notification in the Official Gazette, unless otherwise specified in the notification.
(4) Every rule made under this Act shall be laid as soon as may be after it is made before the Legislative Assembly while it is in session and if before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly agrees that the rules should be either modified or annulled, 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.