TMVT Act 18

धारा 18 · Power to make rules

(1)

The State Government may, subject to the conditions of previous publication, make rules for carrying out the purposes of this Act.

(2)

In a particular and without prejudice to the generality of the foregoing power, the State Government may make rules for all or any of the following purposes, namely:

(a)

to prescribe the form of any declaration, certificate, receipt or token, the particulars to be stated therein, the manner of exhibiting certificate or token on a motor vehicle and the condition in which such certificate or token shall be maintained;

(b)

to prescribe the fee for issue of duplicate tokens;

(c)

to prescribe what shall be deemed a year or a quarterly period or a week, for the purposes of S. 4;

(d)

to prescribe the powers and duties of the Taxing Officer and of the registering authority;

(e)

to regulate the manner in which refunds or deductions or exemptions may be claimed;

(f)

to regulate the method of assessing and recovering the tax; and

(g)

any other matter which may be or is required to be prescribed.

(3)

Every rule made under this section shall be published in the official Gazette.

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