(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 any of the following matters, namely:—
(a) the form of application for registration under subsection (2) of section 4, the authority to which suet applications shall be made, the manner and form it which such authority shall maintain a record o:
registrations;
(b) the forms in which books of account shall be kep under clause (a) of section 5;
The West Bengal Paddy Purchase Tax Act, 1970. 9 XV of 1970.]
(Sections 26, 27.)
(c) the authority to which and the period for which returns are to be furnished under Clause (b) of section 5, the forms of such returns, the date before which they are to be furnished and the particulars which may be necessary for ,the purposes of this Act other than those specified in the said clause to be contained in those returns;
(d) the time within which and the manner in which information shall be furnished under section 8;
(e) the manner in which refunds under section 12 shall be made;
(f) the authority which may, under section 16, accord previous sanction to the institution of proceedings;
(g) the authority which may, under sub-section (I) of section 18, accept payment by way of composition for offences under this Act; and
(h) the authority to which and the manner in which an appeal shall be -filed under sub-section (1) of section 24 and the authority which may exercise powers under sub-section (4) of that section.
(3) In making any rule under sub-section (1) or subsection (2), the State Government may provide that any person committing a breach thereof shall, on conviction, be punishable with fine which may extend to one hundred rupees.
26. Nothing in this Act shall apply to any sale or purchase Act not to of paddy which takes place outside the State of West Bengal or aPP1Y.
in course of inter-State trade or commerce or in course of import eert,N A into, or export out of, the territory of India. P• wirer to eke lee.
West Ben.
Ord II of