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Section 28

Power to Make Rules.

(1) The Government may, by notification in the 1[Official Gazette], make rules for carrying out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:. ––

(a) the form of the register under section 4 ;

(b) the form of the application for registration, the further particulars to be included therein and the manner of payment of registration fee under section 5 ;

(c) the form of cashbook, ledger and other books and the manner in which they shall be maintained under section 6 and the other particulars to be prescribed under that section ;

(d) the form of statement of accounts and passbooks to be furnished or delivered and the date before which it is to be furnished or delivered under section 6 ;

(e) the procedure to be followed by the officers while compounding offences under this Act ;

(f) any other matter which has to be or may be prescribed under this Act or any matter for which there is no provision or insufficient provision in this Act and for which provision is, in the opinion of the Government, necessary for giving effect to the provisions of this Act.

(3) Every rule made under this Act, shall be laid, as soon as may be after it is made before 2[Legislative Assembly of the Union territory of Jammu and Kashmir] while it is in session for total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, 3[Legislative Assembly] agree in making any modification in the rule or 3[Legislative Assembly] 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.


1. Substituted by S.O. 1229(E) dated 31.03.2020 for “Government Gazette”.
2. Substituted ibid for “each House of the State Legislature”.
3. Substituted ibid for “both Houses”.