(1) The Government may, by notification in the official Gazette, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—
(a) the manner in which and the time within which the cess shall be levied and collected under sub-section (2) of section 3;
(b) the manner in which the transfer of money to the Board shall be made under sub-section (5) of section 3;
(c) the form and manner of maintaining the registers and records to be maintained by the dealer under section 6;
(d) particulars of the return to be furnished by the dealer under section 7 and the manner and time of furnishing such return;
(e) the manner in which an appeal may be filed under section 13;
(f) the powers which may be exercised by the officers under clause (c) of section 15;
(g) the form and period within which the return of collection of cess is to be furnished under section 16;
(h) any other matter which has to be or may be prescribed.
(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 fourteen days which may be comprised in one session or in two successive sessions, and if before the expiry of the session in which it is so laid or the session immediately following, the Legislative 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.
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