(l) The Government may make rules to carry out all or any of the purposes of this Act, not inconsistent therewith.
(2) In particular and without prejudice to the generality of the foregoing power they may make rules—
(a) for the composition and consolidated payment of tax under section 4;
and
(b) for the presentation and disposal of applications for exemption from payment of the entertainments tax;
2[(c) for the fixation of the rate of service charges and the manner in which it is to be collected and paid towards installation and maintenance of hardware and software applications for generating tickets in the electronic form under sub-section (3) of section
5.]
(3) In making any rules the Government may provide that a breach thereof shall be punishable with fine which may extend to one hundred rupees.
(4) All rules made under this Act shall be laid for not less than fourteen days before the Legislative Assembly, as soon as possible after they are made and shall be subject to such modification whether by way of repeal or amendment, as the Legislative Assembly may make during the session in which they are so laid or the session immediately following.