( 1) The Government may, by notificatiOn m the Gazette, make rules fot carrymg out the purposes of th1s Act
(2) In part1cular, and without prejudice to the genera lity of the foregomg power, such rules may provide for-
(a) the manner m which tax shall be pard and the documents to be produced for the Issue of tax licence;
(b) the form of any tax licence, certificate or decla ration and the particulars to be contamed therem ,
(c) the conditions under which duplicate tax licence may be granted and the fee payable for such grant ;
(d) the manner in which refund or reductlon or exemptwn may be claimed ,
(e) the total or par·hal exemptwn from llabihty to payment of the tax m respect of any motor vehicle brought mto the State by any person visitmg the State, or makmg a temporary stay 111 the State, the amount which shall be pay able on account of such vehicle and the tax licence which any such vehicle shall carry ,
(f) the time withm which and the manner m which an appeal may be made under sectwn 23, the fees to be paid In respect of such appeal and the conduct and hearing of sucn appeal,
(g) any other matter which has to be, or ·may be, prescnbed.
(3) In makmg any rule, the Government may provide that a breach thereof shall be pumshable with fine which may extend to fifty rupees.
(4) 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 m sess1on for a total period of fourteen days which may be compnsed m one session or in two successive sessions, I i I ·~ -- + 109 and 1f, before the exp1ry of the session in which it 1s so laid or the sesswn muned1ately following, the Legislative Assembly makes any mod1ficatwn m the rule or dec1des that the ruk 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 mod1ficatwn or annulment shall be without preJUdice to the vahd1ty of anythmg previously done under that rule.