(1) The Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
(2) The rules made under this Act, may be made either with prospective effect or with retrospective effect:
Provided that the rules shall be made under this Act with retrospective effect only if the same are required to be made in public interest.
(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 rules, or the House agrees, that the rules should not be made, the rules 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.
24. If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act, as may appear to be necessary for removing the difficulty:
Provided that no such order shall be issued after three years from the date on which this Act comes into force.
Power to enforce attendance.
Bar on proceedings.
Power to make rules.
Power to remove difficulties.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018 (CHTR 29, 1940 SAKA) 67
SCHEDULE (See section 4) Serial No. Class of persons Rate
1. All such persons who are assessable Rs. 200/- per month under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961.
2. All such persons who are assessable Rs. 200/- per month under the Head Income from Business and/ or Profession as per the Income Tax Act, 1961.
VIVEK PURI, Secretary to Government of Punjab, Department of Legal and Legislative Affairs.
1488/04-2018/Pb. Govt. Press, S.A.S. Nagar