(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
1 Substituted for word “Municipalities” by Punjab Act no.17 of 2008, Section 3 Maintenance of accounts.
Audit.
Submission of annual report.
Grant.
Power to make rules.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely: -
(i) the manner for transferring and depositing the proceeds of tax under sub-section (2) of section 5 of the Act; and
(ii) the period within which, tax is to be deposited under sub- section (2) of section 5 of the Act.
(3) Every rule made under this Act, shall be laid, as soon as may be, after it is made, before the House of the State Legislature while it is in session for a total period of ten days, which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session in which it is so laid or the successive sessions as aforesaid, the House agrees in making any modification in the rule of the House agrees 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 or omitted to be done under that rule.
12. No suit, prosecution or other legal proceedings shall lie against the State government or any officer or employee of the State Government or any other person or authority, authorised by the State Government for anything, which is done or intended to be done in good faith under this Act or the rules made thereunder.