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Section 70

The Punjab VAT Act 2005State Act of Punjab · Act 8 of 2005

(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.

(2) The rules 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.

71. A memorandum of appeal filed under sections 62 and 63, and an application for revision made under section 65, shall bear court fee stamps of such value, as may be prescribed.

Where this provision sits

ActThe Punjab VAT Act 2005
Section70
JurisdictionState of Punjab
StatusIn force as published by the source

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