(1) The State Government may 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 anyof the following matters, namely:—
(a) delegation of any powers, duties or functions of the prescribed authority to any person appointed under subsection (2) of section 3;
(b) the procedure for assessment under section 5;
(c) the form of application for registration under sub-section
(2) of section 6, the form of certificate, the particulars to be contained therein and the conditions subject to which the certificate may be granted;
(d) the conditions subject to which the certificate may be suspended or cancelled;
(e) the form of returns under sub-section (1) of section 8, the date by which they are to be submitted and the additional particulars required under clause (v.) of sub-section (1) of section 8 to be contained in those returns;
(1) the procedure to be followed for assessment under section 9;
(g) the manner in which refunds under section 10 shall be made;
(h) the authority to whom information is to be furnished under section 12;
(i) the conditions under which offences may be compounded under section 15;
(j) the manner in which, and the authority to which, appeals against assessment may be preferred under section 17;
(k) the procedure for, and other matters (including fees) incidental to, the disposal of appeals and applications for revisions and reviews under section 17;
Bar to certain proceedings.
Power to make rules.
45 The West Bengal Motor Spirit Sales Tax Act, 1974.
[West Ben. Act Savings.
Repeal and savings.
(Sections 20, 21.)
(1) any other matter which may be or is required to beprescribed under this Act.
(3) In making any rule the State Government may provide that a breach thereof shall be punishable with a fine not exceeding two thousand rupees and when the offence is a continuing one with a daily fine not exceeding twenty- five rupees during the continuance of such offence.
20. Nothing in this Act shall be construed to imposeorauthorisethe imposition of a tax on the sale or purchase of motor spirit—
(a) where the sale or purchase takes place outside the State of West Bengal;
(b) where the sale or purchase takes place in the course of import of such motor spirit into, or export of such motor spirit out of, the territory of India; or
(c) where the sale or purchase takes place in the course of inter- State trade or commerce.