Section 24: Rules

(1) The State Government may make by notification in the Official Gazette, rules generally for carrying out the purposes of this Act. (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:- (a) manner and rate for levy and collection of cess under sub-section (3) of section 3 and under section 4; (b) other powers and duties of cess authorities under section 8; (c) manner and form for maintaining books of accounts and returns and submission of returns under section 9; (d) manner in which the assessment shall be made by the Collector; (e) rate of simple interest payable under section 11; or (f) such other matters which is to be or may be, prescribed under this Act. (3) The rules made under this section shall, subject to the condition of previous publication, be published in the Official Gazette: Provided that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the previous publication of any rule to be made under this section. (4) All rules made under this section shall be laid before the State Legislature as soon as may be after it is made. (5) Any rescission or modification made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect