(1) The State Government may, subject to the provisions Power to of sub-section (3), make rules to carry out the provisions of this make rules.
Act.
(2) In particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely:—
(a) the time and manner of payment of electricity duty under section 4 or section 5;
(b) the form of the books of account to be kept, the times at which, the form in which and the officer to whom, returns required by section 7 shall be submitted;
(c) the duties and powers of an inspecting officer; and
(d) any other matter which is required to be, or may be, prescribed.
(3) No rules shall be made under this section to effect the rates and other incidents of the electricity duty payable under section 3.
19 The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973.
[West Ben. Act Collections of arrears in instalments.
Validation of levy or recovery of electricity duty under Bengal Act X of 1935.
Repeal and savings.
(Sections 12-14.—The First Schedule.)
(4) In making a rule under this section the State Government may provide that a breach thereof shall be punishable with a fine not exceeding one thousand rupees.
12. Any duty which is payable under section 3 for the consumption of energy at any time during the period commencing on the 1st day of February, 1958, and ending on the 31st day of March, 1970, shall be paid to the State Government in six equal annual instalments.
13. If any electricity duty leviable or sum recoverable under the provisions of this Act, has, prior to the publication of this Act, been levied or recovered under the provisions of the Bengal Electricity Duty Act, 1935, such duty or sum shall be deemed to have been validly levied or recovered as if such levy or recovery were made under the provisions of this Act.