(1) The State Government may, by notification, make rules for Pow e er to mak rules.
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—
(a) conditions and limitations subject to which the two members shall be nominated by the Governor for the Selection Committee as referred to in clause (b) of sub-section (2) of section 3;
(b) the procedure of investigation referred to in the proviso to sub-section (6) of section 3;
(c) salaries and allowances payable to, and other terms and conditions of service of, the Chairman and other Members, as referred to in sub-section (9), determination of the nature and categories of officers and other employees, salaries and 14l The West Bengal Taxation Tribunal Act, 1987.
[West Ben. Act VIII of 1987.]
(Section 19 and Schedule.)
allowances payable to them and condition of their service as referred to in sub-section (10), and the financial and administrative powers of, and delegation of such powers by. the Chairman as referred to in sub-section (11), of section 3;
(d) procedures and manners for stating the case to the Tribunal under section 7;
(e) the form, documents and evidence, and fees, as referred to in sub-section (2) of section 8;
(0 manners of payment of cost awarded by the Tribunal as referred to in section 10.
(3) All rules made under this Act shall be laid, as soon as may be after they are made, before the State Legislature.
Power of 19. (I) If any difficulty arises in giving effect to any of the provisions Slate of this Act, the State Government may, by order published in the Official Government remove Gazette, make such provisions, or take such measures, not inconsistent with the provisions of this Act, as 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 three years from the date of commencement of this Act.
(2) Any order made by the State Government under sub-section (1) shall be laid, as soon as may be after such order is made, before the State Legislature.
SCHEDULE [See section 2(k).]
Year Number Short title of the specified State Act.
1941 VI The Bengal Finance (Sales Tax) Act, 1941.
1941 XI The Bengal Raw Jute Taxation Act, 1941.
1954 IV The West Bengal Sales Tax Act, 1954.
1974 XI The West Bengal Motor Spirit Sales Tax Act, 1974.
1979 VI The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
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