Section 36 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Power to make rules.
- (1)The Chief Commissioner may, subject to the condition of previous publication, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
- (2)In particular and without prejudice to the generality of the foregoing powers, such rules may provide for--
- (a)all matters expressly required or allowed by this Act to be prescribed;
- (b)the recovery of the tax leviable under this Act;
- (c)the circumstances and the manner in and the conditions under which refunds may be made and for the cancellation of erroneous refunds;
- (d)the maintenance of records and books and the submission of returns and the form of such records, books and returns;
- (e)the authority to which appeals against any order under this Act may be preferred and the fees to be charged in connection therewith;
- (f)applications for revisions under this Act and the fees to be charged in connection therewith;
- (g)the issue of notices under this Act;
- (h)the fees, if any, for certificates granted under this Act.
- (3)Rules made under this Act may provide that a breach of any of them shall be punishable with fine not exceeding one thousand rupees or with imprisonment not exceeding three months or with both, and when the offence is a continuing offence, with a daily fine which may extend to one hundred rupees for every day during which the offence continues.
- (4)Every rule made under this section shall be laid as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session in which it is so laid or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter 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 be without prejudice to the validity of anything previously done under that rule.
Summary
- The Chief Commissioner of Manipur has the power to make rules to carry out the purposes of this Act.
- Before these rules can be made, they are subject to the condition of previous publication, which allows the public to view and comment on them.
- Once finalized, the rules must be officially published in the Official Gazette.
- The rules may prescribe fines up to one thousand rupees, imprisonment up to three months, or both for any breach of their provisions.
- Every rule must be laid before each House of Parliament while in session for a total of thirty days, during which Parliament can modify or cancel it.
Practical examples
FAQ
1. Who has the authority to make rules under this Act?
The Chief Commissioner of Manipur has the authority to make rules under this Act.
2. Is there any public process required before a rule becomes active?
Yes. The rules are subject to the condition of "previous publication," meaning they must be published in advance to let the public know and provide feedback before they are finalized.
3. What is the maximum punishment that can be set for breaking a rule?
The rules can set a penalty of up to three months of imprisonment, a fine of up to one thousand rupees, or both, with a daily fine of up to one hundred rupees for continuing breaches.
4. Does Parliament have any control over the rules made by the Chief Commissioner?
Yes. Every rule must be laid before both Houses of Parliament for a total of thirty days while in session. Parliament can modify or completely annul any rule.
Test yourself
Q1.Under Section 36 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what procedural step must the Chief Commissioner follow before finalizing any new rules?
Q2.Under Section 36 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is the maximum penalty that can be prescribed in the rules for a breach of any rule?
Q3.Under Section 36 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, for how long must a newly made rule be laid before each House of Parliament while in session?
Q4.Under Section 36 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is the limit for the daily fine that may be imposed for a continuing breach of a rule?