(1) The State Government may malke rules for carry.
ing 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:- Power too make rules.
(a) anything required to be prescribed under this Act;
(6) delegation of any powers and duties of the prescribed authority to any person appointed under subsection (2) of section 3;
(o) the procedure to be followed in appeals or reviews under section 12;
(d) payment of fees for appeals or reviews under section 12 or for any other matter connected carrying out of the purposes of this Act.
with the The West Benyal Sales Ta Act, 1954. 9 IV of 1954.]
(Sections 22-25.)
(3) In making any rule the State Government may dirert hat a breach thereof shall be punishable with fine not exccedr five hundred rupees, and when the offence is a continuing one, with a daily fine not exceeding twenty-fi ve rupees during the continuance of the offence.
22. Notwiihstanding anything contained in this Act no Act not tax shall be impOsed on the sale or purchase of cigarettes- to apply to certain ()where such sale or purehase takes place in the course sales and of inter-State trade or comnerce purchaseA.
(i) where such sale or purchase takes place in the eourse of import of cigarettes into, or export of cigarettes out of, the territory of India.
23. Nothing in the Bengal l'inance (Sales Tax) Act, 1941, Bengal Act Act VI of 1941 not to apply shall apply to cigarettes: 1of
4. Provided that-
(i) the said Act shall continue to apply in respect of cigarettes.
C1garettes sold before the commencement of this Act and in respect of sales of such cigarettes subsequent to the commencement of this Act;
(ii) the price of goods sold to a dealer as defined in this dealer in manufacturing, Act for use by such making or processing cigarettes shall be deducted in calculating the taxable turnover under section5 of the said Act.
24. Any rules, app0intment or registration made, any Savings.
liability incurred, any tax assessed, determined or paid, any fee paid, any returns furnished, any proceedings commenced, any notification published, any action taken or anything whatest Ben s0ever done under any provision of the West Bengal Cigarettes Taxation Ordinance, 1954, shall, on the said Ordinance, ceasing to operate, be deemed to have been made, assessed, deter1nined, paid, furnished, commenced, published, taken or done under the corresponding provision of this Act as if this Act had commenced on the 28th day of January, 1954.
rd. I f1954. incurred,
25. If the State Government is at any time of opinion that Power of It would be in the public interest that any commodity (other State than cigarettes) which is liable to taxation under the Bengal Govern.
'inance (Sales Tax) Act, 1941, should be taxed under this ment to Act, it may, by notification in the hcual Gazette, specify commodi Buch commodity ; and on and from the date of such notifica- ties tion the Bengal Finance (Sales Tax) Act, 1941, shall cease to taxable apply to such commodity and this Act shall apply to such inder commodity as if references to cigarettes in this Aet Were refer- Act Vt of ences to such commodity and as if this Act in ils applhcation 1941 to which this Act shal apply instead.
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