|83.Power to make rules M. VAT ACT|
83.Power to make rules
(1) The power to make rules under this Act shall be exercisable by the State Government, by notification in the Qfflcial Gazette.
(2) Without prejudice to any power to make rules contained elsewhere in this Act, the State Government may make rules generally to carry out the purposes of this Act :and such rules may include rules for levy of fees for any of the purposes of this Act.
(3) Without prejudice to any provision made in this behalf, any rule made under this Act may be made so as to be retrospective to any date not earlier than the appointed day.
(4) Rules made under this section shall be subject to the condition of previous publication :
Provided that, the State Government may, if it is satisfied that circumstances exist which render itnecessary for it to take immediate action, it may dispense with the requirement of previous publication of any rule or rules to be made under this section.
(5) In the rules, it may be provided that a breach thereof shall he punishable with fine not exceeding two thousand rupees and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of the offence.
(6) 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 thirty 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 and notify such decision in the Official Gazette, the rule shall, from the date of publication of such notification, 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 he without prejudice to the validity of anything previously done or omitted to he done under that rule.