Section 22. Power to make rules.

(1) The State Government may 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 (a) the officer to receive returns under section 4 and the intervals, if any, at which returns under that section shall be submitted and the period within which and the manner in which such officer shall forward the return to the Tax Officer; (b) the maintenance of accounts and registers and the submissions of returns and statements by operators; (c) the manner of serving notices of demand under this Act; (d) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act; (e) the authority to which an appeal may be preferred under sub-section (1) of section 11; (f) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act; (g) any other matter which is required or allowed by this Act to be prescribed. (3) The power to make rules conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication for a period of not less than one month. (4) All rules made under this section shall be published in the Official Gazette and shall, unless some later date is appointed, come into force on the date of such publication. 1[(5) All rules made under this section shall be laid for not less than thirty days before each House of the State Legislature as soon as possible after they are made, and shall be subject to such modifications as the Legislature may make, during the session in which they are so laid or the session immediately following, and publish in the Official Gazette.]