Where the operator of a motor vehicle isa co-operative society registered or deemed to be registered under any law relating to co-operative moieties for the time being in force. the tax payable in respect of that motor vehicle shall be one half of the rates payable under this Act, if the prescribed officer is satisfied, after such enquiry as he deems fit, t at,—
(i) the co-operative society is solely engaged in the business of transport ofgoods or passengers or both from one place to another in motor vehicles ;
(n) at least seventy five per cent of the members of the cooperative society are its employees ;
(iii) at least fifty per cent of the members of the co-operative society are not related to each other ;
(11/) at least ninety per cent of the employees of the society are its members ; and
(u) the motor vehicle is used exclusively by the co-operative society.
Explanalinn.—For the purposes of this section a member shall be deemed to be related to any other member if that member is the husband, wife, brother or sister or any lineal ascendant or descendant of that other member.
l9. Power of Gavemml la nnls‘fy exemptions and 12ducliom.—(i) The Government may, by notification, make an exemption or reduction in rate, in respect of the tax on any specified class of passengers, luggage or goods having regard to all or any of the following matters, namely :—
(a) in the case of passengers and luggage, the purpose for which the journey is performed;
(b) in the case of goods, the commercial importance of such goods; and
(c) such other matters as may be prescribed.
(2) Any exemption from tax or reduction in the rate of tax notified under sub-section (1) may be subject to such restrictions and conditions as may be specified in the notification.
(3) The Government may, by notification, cancel or vary any notification issued under sub-section (1).
20. Power to malt: mien—(l) The Government may, by notification, make rules to carry out the purposes ofthis Act.
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(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for—
(a) all matters expressly required or allowed by this Act to be prescribed ;
(b) the intervals, if any, at which returns under section 5 shall be submitted ;
(r) the maintenance of accounts and registers and the submission of returns and statements by operators ;
(d) the manner of serving notices of demand under this Act ;
(e) the duties and powers of ofiicers appointed for the purpose of enforcing the provisions of this Act;
(f) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act ;
(g) any other matter for which there is no provision or no sufficient provrsion in this Act and for which provision is, in the opinion of the Government, necessary for giving effect to the purposes of this Act.
(3) The power to make rules conferred by this section, shall, except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication for a period of not less than one month.
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(4) Every rule made under this section and every notification issued under section 19 shall he [aid as soon as possible 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 ifbefore the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly make any modification in the rule or notification or decide that the rule or notification should not be issued, the rule or notification shall thereafter have effect only in such modified form or be of no eiTect, 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 or notification.