(1) The State Government may, by notification, make rules, with retrospective or prospective effect, 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) the point at which and the manner in which tax shall be paid as required under section 4, section 5 and section 6;
(b) the documents as required under sub-section (1) of section 6;
(c) the manner in which refund is to be made and the time by which an application of refund is to be made under section 7;
(d) the conditions subject to which and the manner in which appeal is to be made under section 8 and the form for appeal therefor;
(e) the conditions subject to which a revision is to be made by the prescribed authority on his own motion under sub-seciton (3) of section 8;
(f) the accounts as required to be maintained under section 9;
(g) the conditions and restrictions subject to which interception, search, detention and seizure are to be made under section 10.
14. Notwithstanding anything contained in section 4 or section 5, the State Government may, if it is satisfied that it is necessary so to do in the public interest, by notification and subject to such conditions as may be specified therein, direct that no tax shall be payable in respect of the 46 The West Bengal Motor Vehicles (Taxation on Goods and Passengers) Act, 1985.
IV of 1985.]
(Sections 15, 16.)
carriage of such goods or passengers or such class of goods or passengers as may be specified in such notification or that tax shall be paid at such lower rate as may be specified in that notification.