(1) The State Government may, by notification and after previous publication, make rules to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the forgoing provision, the State Government may make rules,-
(a) prescribing the powers and duties of Excise Officers;
1[(b) x x x]1
1. Omitted by Act 1of 1971 w.e.f. 07.08.1970.
(c) prescribing the time and manner of presenting appeals and the procedure for dealing with appeals;
(d) regulating the import, export, transport, manufacture, cultivation, collection, possession, supply or storage of any intoxicant and may, by such rules, among other matters,-
(i) regulate the tapping of toddy producing trees, the drawing of toddy from such trees, the marking of the same, and the maintenance of such marks;
(ii) declare the process by which spirit shall be denatured and the denaturation of spirit ascertained; and
(iii) cause spirit to be denatured through the agency or under the supervision of its own officers;
(e) regulating the periods and localities in which, and the persons or classes of persons to whom, licences for the wholesale or retail sale of any intoxicant may be granted and regulating the number of such licences which may be granted in any local area;
(f) prescribing the procedure to be followed and the matters to be ascertained before any licence for such sale is granted for any locality;
1966: KAR. ACT 21] Excise 411
(g) regulating the time, place and manner of payment of any duty or fee and the taking of security for the due payment of any duty or fee;
(h) prescribing the authority by which, the form in which and the terms and conditions on and subject to which any licence or permit shall be granted, and may, by such rules, among other matters,-
(i) fix the period for which any licence or permit shall continue in force;
(ii) prescribe the scale of fees, or the manner of fixing the fees payable in respect of any lease, licence or permit, or the storing of any exercisable article;
(iii) prescribe the amount of security to be deposited by the holders of any licence or permit for the performance of the conditions of the same;
(iv) prescribe the accounts to be maintained and the returns to be submitted by licence holders;
(v) prohibit or regulate the transfer of licences; and
(vi) prescribe the age under which it shall be unlawful to employ children and to sell or give to children exercisable article;
(i) providing for the destruction or other disposal of any intoxicant deemed to be unfit for use;
(j) regulating disposal of confiscated article;
(k) regulating the grant of expenses to witnesses and to persons charged with offences under this Act, and subsequently released or acquitted;
(l) regulating the power of Excise Officer to summon witnesses;
(m) prescribing the rent payable to the Government in respect of 1[excise tree]1 from which toddy is drawn;
1. Substituted by Act 1 of 1971 w.e.f. 07.08.1970.
(n) any other matter that may be prescribed under this Act.
(3) A rule under this Act may be made with retrospective effect and when such a rule is made the reasons for making the rule shall be specified in a statement laid before both Houses of the State Legislature. Subject to any modification made under sub-section (4), every rule made under this Act shall have effect as if enacted in this Act.
(4) Every rule made under this section shall be laid as soon as may be after it is made, before each House of 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 and if, before the expiry of the session in which it is so laid or the session immediately following, both Excise [1966: KAR. ACT 21 412 Houses agree in making and modification in the rule or both Houses agree 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.