Power to make rules

(1) The State Government (may by notification , make rules) to carry out the purposes of this Act. NOTE : The bracketed words were substituted by Act 3 of 1979, w.e.f.22.11.1978 for the words 'may make rules'. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for- (a) all matters expressly required or allowed by this Act to be prescribed; [(a-a) the manner of determination of the amount payable by the dealer in respect of :- (i) any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (ii) any delivery of goods on hire purchase or any system of payment by installments; (iii) any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (iv) any transfer of property in goods involved in lucky gift scheme. *Subs. by Act No.21 of 1987 w.e.f. 13.4.1987. (b) the term of office, and the conditions of service, of the members of the Appellate Tribunal; (c) the issue of licenses and permits to persons engaged in the sale or purchase of goods, the fees payable therefor and the imposition of conditions in respect of the same for the purpose of enforcing the provisions of this Act; (d) the rectification of mistakes apparent from the record of any assessment, appeal or revision and the period within which such rectification may be made; (e) the administration of the check posts set up and barriers erected under this Act and the regulation of the work therein; (ee) the form of, and the particulars to be contained in, any declaration to be furnished under sub-section (1) of Section 5-B the authority from whom, and the fees subject to payment of which, the form of declaration may be obtained and the manner in which the declaration and the records relating thereto shall be kept and maintained;) Note : Clause (ee) was inserted by Act 5 of 1974, w.e.f.1.3.1974. (f) the disposal of goods confiscated under this Act and of the proceeds thereof; (g) the issue of bills or cash memoranda, the class or classes of dealers who should maintain counterfoils for the same and the particulars to be shown in and the manner of maintenance of such counterfoils and the time for which they should be preserved; (h) the maintenance of purchase bills or accounts of purchases and sales by dealers carrying on business in specified goods and the time for which they should be preserved; (i) the issue of delivery notes in respect of goods, delivered or transported to retail dealers in pursuance of sales effected to them, the form and manner of this issue and the time for which they should be preserved; (j) the application of the provisions of the Code of Civil Procedure, 1908 (Central Act V of 1908), to the extent specified, in respect of applications, appeals and other proceedings under this Act; ((jj) the transfer of assessment cases from one assessing authority to another assessing authority, and of appeals from one appellate authority to another appellate authority, and the authorities by whom such transfer shall be ordered.) Note : Clause (jj) was inserted by Act 26 of 1961 w.e.f.1.10.1961. (k) securing that returns furnished or accounts or documents produced, or evidence of any kind given under this Act before any assessing authority or on appeal or revision from any decision of such authority are kept confidential; (l) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act; (m) the circumstances in which and the extent to which, fees paid in pursuance of Section 21 may be refunded; (n) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act; (o) the assessment and recovery of tax under this Act in respect of a business which is discontinued or the ownership of which has changed or in respect of a business of a deceased person; (p) the assessment and recovery of tax under this Act in respect of business owned by minors or other incapacitated persons or by persons residing outside the State; (q) the assessment and recovery of tax under this Act in respect of businesses owned by any person whose estate or any portion of whose estate is under the control of Court of Wards, the Administrator- General, the Official Trustee, or any receiver or manager appointed by or under any order of a Court; (r) the taking of declarations or affidavits by a miller from a person who entrusts to him paddy for conversion into rice, the maintenance of such declarations or affidavits and the returns to be submitted by the miller; (s) the taking of declarations, affidavits, invoices or bills by a retail dealer from a wholesale dealer from whom rice is purchased, the maintenance of such declarations, affidavits, invoices or bills, and the returns to be submitted by the retail dealer; (t) the maintenance of separate accounts by a wholesale dealer, in respect of his sales of rice to another wholesale dealer, a retail dealer or other persons. Note : Clauses (r), (s) and (t) were inserted by Act 16 of 1963, w.e.f.1.8.1963. (u) the taking of declarations or affidavits, by cotton ginning mills from persons who brought cotton for ginning and the maintenance of such declarations or affidavits and the registers showing the stock of cotton received, lint delivered and the balance of stock on hand. Note : Clause (u) was added by Act 18 of 1985, w.e.f.1.7.1985. (2A) Any rule under this Act, may be made so as to have retrospective effect. Note : Sub-section (2-A) was inserted by Act 11 of 1984, w.e.f.8.7.1983. (3) In making a rule under sub-section (1) or sub-section (2), the State Government may provide that a person guilty of a breach thereof, shall, on conviction by a Magistrate of the First class, be liable to be punished with fine which may extend to two thousand rupees. (4) Every rule made under this Act, shall immediately after it is made, be laid before each House of the State Legislature if it is in session and, if it is not in session, in the session immediately following, for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if before the expiration 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 in the annulment of the rule, the rule shall, from the date on which the modification or annulment is notified have effect only in such modified form or shall stand annulled as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.) Note : Sub-section (4) was subs. by Act 3 of 1979, w.e.f. 22.11.1978 for the following: "(4) All rules made under this section shall be published in the Andhra Pradesh Gazette and upon such publications shall have effect as if enacted in this Act. The rules so made shall, as soon as possible after they are published, be placed on the table of the Legislative Assembly for fourteen days, and shall be subject to such modification whether by way of repeal or amendment, as the Assembly may make during the session in which they are so laid."