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Section 30Power to make rules

The rajasthan lands and buildings tax act, 1964

(1) The State Government may, after previous publication in the Official Gazette, make rules to carry out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing powers such rules may provide for all or any of the following matters, namely:- (i) Deleted (ii) the appointment, powers and duties of the Assessing Authority: (iii) Deleted (iv) the form, particulars and the manner of service of notice including notices of demand, under this Act; (v) to (ix) Deleted (x) the procedure to be followed in all proceedings including proceedings in respect of escaped assessments under this Act; (xi) the form of appeals under this Act and the procedure to be followed by the Appellate Authority in hearing and deciding the same; (xii) the place at which the tax may realised, the number of instalments thereof and the dates on which the same shall fall due; (xiii) the manner of realisation of the tax; (xiii-a) the value of court-fee stamps required for appeals, applications, revisions, and other proceedings under this Act; (xiv) the matters which are to be or may be prescribed under this Act: 57Provided that any such rules may be made without previous publication, if the State Government considers that they should be brought into force at once: Provided further that the rules made for the first time alter the commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, may be given effect retrospectively from a date not earlier than the first day of April, 1973. ---------------------- 57 deleted and inserted by section 18(b) or rajasthan act no 15 of 1973. published in raj. gazette, part IV-A, extraordinary, dated : 1-4-1973