Chapter-XVI

Repeal and Savings, Rule Making Powers, etc.

93. Power to make Rules

(1) The State Government may, by notification, make rules to carry 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 manner in which the advance tax may be collected under sub-section (7) of section 3;

(b) constitution of the Tribunal under sub-section (1) of section 9;

(c) the terms and conditions of service of the Chairperson or any other Government servant appointed as a member of the Tribunal under sub-section (7) of section 9;

(d) the areas and functions of inspectors under sub-section (3) of section 10;

(e) the form and manner in which the true and complete declaration referred to in clause (a) of sub-section (2) of section 13 shall be filed;

(f) the conditions and restrictions subject to which the registered dealers may be permitted to pay an amount under sub-section (1) of section 15;

(g) the conditions and restrictions subject to which an input tax credit shall be claimed under sub-section (1) section 16;

(h) the manner and the period within which the input tax credit in respect of capital goods shall be allowed under clauses (a), (b), (c), (d) and (e) of sub-section (1) of section 16;

(i) the manner in which the input tax credit on the sale or supply of goods shall be claimed by the registered dealer selling the goods or using them in the execution of sub-contract under sub-section (2) of section 16;

(j) the other goods on which input tax credit shall not be claimed or allowed under clause (a) of sub-section (3) of section 16;

(k) the particulars of sale in the original copy of the tax invoice and the form and manner of the duplicate copy of the original tax invoice under sub-section (5) of section 16;

(l) the manner in which input tax credit on goods and the manner and extent in which the input tax on account of capital assets shall be allowed under subsection (1) of section 17;

(m) the restrictions and conditions subject to which and the time and manner in which the organizations specified in the Schedule-V to this Act may apply for refund of tax paid on goods purchased under sub-section (2) of section 17;

(n) the manner of application for and the grant of certificate of registration under subsection (2) of section 19;

(o) the manner in which the certificate of registration shall be surrendered and the manner in which the certificate of registration shall be cancelled under subsection (2) of section 20;

(p) the security and the manner in which such security shall be furnished under section 21;

(q) the manner in which the declaration shall be furnished and the particulars of the person under sub-section (1) of section 22;

(r) the form and manner in which the returns or statements or notice, as the case may be, under sub-sections (1A), (2), (3), (4) and (7) of section 24 shall be furnished;

(s) the manner in which the opportunity of being heard is to be provided under subsection (8) of section 24;

(t) the manner of depositing tax and the form and manner of enclosing the proof of payment of such tax under sub-section (9) of section 24;

(u) the time and manner of scrutiny of return under sub-section (1) of section 25;

(v) the form of notice to the concerned dealer under sub-section (2) of section 25;

(w) the form and manner of serving a notice and the time within which the dealer is required to pay the tax and interest under clause (b) of sub-section (3) of section 25;

(x) the manner of conducting an audit of the business of a dealer under sub-section (3) of section 26;

(y) making of provisional or final assessment of turnover of sale or purchase of goods under sub-section (1) of section 30;

(z) the form and manner of notice and the manner of assessment or reassessment under sub-section (1) of section 31;

(za) the manner in which the opportunity of being heard is to be provided under subsection (1) of section 32;

(zb) the manner in which the amount of tax may be provisionally quantified under subsection (2) of section 32;

(zc) the manner in which the reassessment may be made under section 33;

(zd) the other evidence to prove and the form and manner of declaration required to be furnished under sub-section (2) of section 35;

(ze) such other manner of payment of tax and the manner of payment of tax, interest due or the penalty by installments under sub-section (2) section 39;

(zf) the manner of payment of penalty under sub-section (5) of section 39;

(zg) the conditions and restrictions subject to which the deduction of tax may be made under sub-section (1) of section 40;

(zh) the manner of payment of amount into the Government Treasury under subsection (3) of section 40;

(zi) the conditions subject to which no deduction of tax shall be made under subsection

(1) of section 41;

(zj) the manner in which tax referred to in sub-section (1) of section 41 shall be deducted under sub-section (4) of section 41;

(zk) the form and manner of certificate by the person making deduction under subsection (5) of section 41;

(zl) the form and manner of granting tax clearance certificate under section 42;

(zm) the manner in which the opportunity of being heard is to be provided under subsection (3) of section 43;

(zn) the form of notice by the prescribed authority under sub-section (2) of section 44;

(zo) the manner of publication of notice and the details therefore under sub-section (4) of section 44;

(zp) the form of application in which the person may claim the refund under subsection (5) of section 44;

(zq) the manner of keeping a true and complete accounts under sub-section (1) of section 52;

(zr) the dealers or persons and the manner of drawing up the manufacturing, trading and profit and loss account and a balance-sheet and other accounts under subsection (2) of section 52;

(zs) the form of challan to be issued by every dealer or a person under sub-section (3) of section 52;

(zt) the accounts and the manner in which the trading and profit and loss account shall be drawn up under sub-section (4) of section 52;

(zu) the value of goods exceeding which retail invoice is required to be issued by the dealer under sub-section (4) of section 53;

(zv) the period for which invoices under sub-section (7) of section 53 may be required to be preserved;

(zw) the conditions and restrictions subject to which a copy of the original tax invoice may be provided by the selling dealer under sub-section (8) of section 53;

(zx) the particulars of the credit note and the debit note under sub-section (9) of section 53;

(zy) the other period for which the tax invoices and retail invoices are required to be preserved under sub-section (10) of section 53;

(zz) the form of audit report and the particulars thereof under sub-section (2) of section 54;

(zza) the manner of authorization to inspect all places of business under sub-section (2) of section 56;

(zzb) the manner of seizure of accounts, registers or documents under sub-section (3) of section 56;

(zzc) the manner of seizure of goods under clause (a) of sub-section (4) of section 56;

(zzd) the manner in which the opportunity of being heard is to be provided under clause (b) of sub-section (4) of section 56;

(zze) the manner of auction of goods and the manner in which the sale proceeds shall be refunded under clause (e) of sub-section (4) of section 56;

(zzf) the manner of release of security under clause (f) of sub-section (4) of section 56;

(zzg) the manner and form of notice by the prescribed authority under sub-section (2) of section 57;

(zzh) the form of notice by the prescribed authority under sub-sections (2) and (3) of section 58;

(zzi) the time and manner of furnishing information under sub-section (1) of section 59;

(zzj) the accounts, registers and documents required to be maintained under subsection (2) of section 59;

(zzk) the manner of erecting check posts and barriers under sub-section (1) of section 60;

(zzl) the form and manner of furnishing declaration and the conditions subject to which such declaration shall be furnished under sub-section (2) of section 60;

(zzm) the manner of intercepting, detaining and searching any goods carrier under subsection (3) of section 60;

(zzn) the form of declaration required by a person transporting goods under sub-section (1) of section 61;

(zzo) the manner of obtaining transit permission under sub-section (1) of section 62;

(zzp) the manner of refund to a person who paid in excess of the amount due under sub-section (1) of section 68;

(zzq) the manner of claiming or receiving the refund under sub-section (2) of section 68;

(zzr) the form of application for grant of provisional refund under sub-section (1) of section 69;

(zzs) the security to be furnished by the dealer under sub-section (2) of section 69;

(zzt) the form and manner of filing an appeal under section 72;

(zzu) the conditions subject to which the offences punishable under this Act may be investigated under sub-section (1) of section 83;

(zzv) the manner of authorization and the conditions subject to which an accountant, company secretary or sales tax practitioner may appear before taxing authorities under section 87;

(zzw) declaration by the State Government relating to any dues as unrecoverable under section 92;

(zzx) the manner of imposition of penalty for breach of any rules made under this section;

(zzy) the manner and time in which, the particulars of, and the authority to whom, goods held in stock is to be declared under section 95;

(zzz) the manner of claiming input tax credit under sub-sections (1) and (2) of section 96;

(zzza) the manner and extent of deferment of tax liability under sub-section (3) of section 96.

(zzzb) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, or may be made by the rules.

(3) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of the State Legislature while it is in session for a total period of fourteen days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of any thing previously done under that rule.

(4) Any rule made under this section may provide that the contravention thereof shall be punishable with fine which may extend to five thousand rupees and where the contravention is continuing one, with a further fine which may extend to one hundred rupees per day for every day during which such contravention continues.

(5) The amendment made in section 93 of the said Act shall be deemed to be, and to always have been, for all purposes, as validly and effectively in force at all material times.

(6) Any action taken or anything done or purported to have been taken or done under the Act and notifications issued and rules made thereunder shall be deemed to be and to have always been, for all purposes, as validly and effectively, taken or done as if the Act as amended by this Act had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree, or order of any court, or tribunal or other authority -

(a) no suit or other proceedings shall be instituted, maintained or continued in any court, tribunal or other authority for the refund of any amount received or realized by way of any tax, interest or penalty;

(b) no court, tribunal or other authority shall enforce any decree or order directing the refund of any amount received or realized by way of such tax, interest or penalty.