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The Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005)

Section 20. Power to make rules

(1) The State Government may, by notification, make Rules for carrying out the provisions of this Act. (2) In particular, and without prejudice to the generally of the foregoing power, such Rules may provide for all or any of the following matters, namely:- (a) The procedure for and other matters (including provisions of payment of fees) incidental to, the disposal of appeal, revision and review under Section 14; (b) Any other matter which may be, or is required to be, prescribed under this Act. (3) In making any Rule, the State Government may direct that a breach thereof shall be punishable with fine not exceeding five hundred rupees and when the offence is a continuing one, with a daily fine not exceeding twenty five rupees during the continuance of the offence.

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

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