(1) The House tax payable in respect of-an therule Exemption.
land or house under this Act shall cease to -be.s therule payble if the family occupying such land or hcu modifiec abandons the jhum cultivation of that land '0 be; so, annulm.abandons that house. :ofanytl
(2) So long as House tax is payable un~ this Act in respect of any land occupied b family, such land shall not be liable to payrtJen (a::of land revenue to the Government.
Power to make 8. (1) The Administrator may, subject to t11~ rules. condition of previous publication, make rulest the purpose of carrying out the provisions of (b Act.
(2) In particular, and without prejudice ~ the generality of the foregoing power,· such ru may provide for-
(b) 1
(c) 1 ] !~~n:. Person heel e tax .menr Und. er wve to any ouc-, of not t.o make the .tion , which on a family any year of due jOintly nbers of the year, took ind or were 11be recovs ~ under the 'the Tripur t, 1960.
spect of any ease to be so ind or house hat land or yable unde ccupied bya to payment 5 96
(a) (Le time and mode of payment of House
12.- under this Act and the authorities to whom payment of House tax is to be made;
(b) the manner of assessment of house tax;
(c) the form of the assessment list and the particulars it should contain, .the preparation of such assessment list and Its revision;
(d) any other matter that may be, or has to be prescribed.
(3) Every rule made under this Act shall be laidas soon as may be after it is made before the Assemblywhile it is in session for a total period of not less than fourteen days which may be comprised in one session or in two or more successivesessions and if before the expiry of the session in which it is so laid or the sessions aforesaidthe Assembly makes any modification in therule or decides that the rule shall not be made, therule shall thereafter have effect only in such modifiedform or be of no effect, as tIle- case may be; so, however, that any such modification or annulment shall be without prejudice to the validity ofanything previously done under that rule.