(1) Except as otherwise provided in section 81, the State Government may, by notification, make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing provision, the State Government may make rules,-
(a) to provide for the powers and duties of Excise Officer;
(b) to permit delegation of powers by the Financial Commissioner or the Collector;
(c) to provide for the time and manner of presenting appeals and the procedure for prosecuting and dealing with appeals;
(d) regulating import, export, transport, manufacture, collection, possession supply or storage of any liquor, molasses or excise bottle and wholesale or retail sale of any liquor;
(e) regulating the time, place and manner of payment of Excise duty or countervailing duty and taking of security for its due payment;
(f) providing for grant of award to Excise Officer and informers;
(g) regulating the power of Excise Officers to summon witnesses;
(h) curbing activities of boot-leggers who distill, manufacture, store, import, export, transport, sell or distribute any liquor in contravention of any provisions of this Act or the rules made thereunder;
(i) regulating the periods and localities for which, and the persons, or classes of persons, to whom, licenses, permits and passes for the vend by wholesale or by retail of any liquor THE HIMACHAL PRADESH EXCISE ACT, 2011 35 may be granted and regulating the number of such licenses which may be granted in any local area;
(j) providing for the procedure to be followed and the matters to be ascertained before any license is granted for the retail vend of liquor for consumption on the premises;
(k) prohibiting the printing, publishing or otherwise displaying or distributing any advertisement or other matter commending or soliciting the use of, or offering any liquor calculated to encourage or incite any individual or class or classes of individuals or the public generally to commit an offence under this Act, or to commit a breach or evade the provisions of any rule or order made thereunder, or the conditions of any license, permit or pass obtained thereunder;
(l) prohibiting within the State the circulation, distribution or sale of any newspaper, book, leaflet, booklet, or other publication printed and published outside the State which contains any advertisement or matter of the nature described in clause (k);
(m) declaring any newspaper, book, leaflet, booklet, or other publication wherever printed or published, containing any advertisement or matter of the nature described in clause (k) to be forfeited to the State Government; and
(n) implementing generally the policy of prohibition.
(3) 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 for a total period of not less than ten days, which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the Assembly makes any modification in the rule or decides 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.