State Act

THE ARUNACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1984 (No. 5 of 1984) as amended

22 · (I) the Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing provisions, the Government may make rules for all or any of the following matters, namely:- (a) the time within which, and the manner in which, the tax shall be paid; (b) the form of declaration and additional declaration, particulars to be stated therein and the time within which the declaration or additional declaration shall be delivered under section 6 or section 8, as the case may be ; (c) the form of the token and the manner in which the token shall be displayed in the motor vehicle under section 7; (d) the conditions' subject to which refund of tax allowed under section 12; (e) the authority before whom, the manner in which, the time within which, and the fee on payment of which an appeal may be filed and the manner in which such appeal shall be heard and decided under section 17 ; (f) the issue of duplicate tokens and of certified copies of the records of the Taxation Officer and the fees chargeable thereof; (g) fixation of additional tax chargeable under sub-section (3) of section 16; (h) the manner of recovery of tax due; and (i) any other matter which is to be, or may be prescribed.