(1) The Government may by notification in the 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 cess shall be levied and collected under section 3;
(b) particulars of the registers and records to be maintained by a dealer under section 5;
(c) the manner and time within which a return showing the sale proceeds of the previous financial year shall be furnished by a dealer to the Assessing Officer under section 6;
(d) the manner in which an appeal may be filed and the fees to be paid under section 12;
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(e) the power which may be exercised by an Assessing Officer or any other officer under clause (c) of section 13;
(f) the form and the period within which return of collection of cess is to be furnished under section 14;
(g) 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.