(1) The State Government may, by notification, make rules 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, namely:—
(a) the procedure for, and matters (including provisions for payment of fees) incidental to, the disposal of appeal, revision and review under section 15;
(b) any other matter which may be, or is required to be, prescribed under this Act.
(3) In making any rule, the State Government may direct that a breach thereof shall be punishable with fine not exceeding five hundred rupees, and when the offence is a continuing one, with a daily fine not exceeding twenty-five rupees during the continuance of the offence.
23. If any difficulty arises in giving effect to any of the provisions of this Act, the State Government may, by order, do anything which appears to it to be necessary or expedient for the purposes of removing the difficulty:
Provided that no such order shall be made after the expiry of a period of two years from the date of commencement of this Act.
SCHEDULE [See clause (c) and clause (g) of section 2.]
1. Cheroots.
2. Cigarettes.
3. Cigar.
4. Pan masala perfumed or treated otherwise, of any form or description, that is to say, combination of powder or broken form or otherwise of two or more of the following substances, or combination of two or more of the following substances with any other substance, whether mixed with tobacco or not, and sold under various trade names or descriptions such as Pan Bahar, Pan Pasand, Pan Parag, Pan Tarang, Talab, Prem Ranjan or any other name or description:—
(a) betel nuts, locally known as supari;
(b) cardamom, locally known as elach;
(c) cloves, locally known as labanga;
(d) aniseed, locally known as mauri;
(e) cassia, locally known as darchini;
(f) menthol.
5. Smoking mixtures for pipes and cigarettes.
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