State Act

The Dadra and Nagar Haveli and Damanand Diu Union Territory Tax on Professions, Trades, Callings and Employment Act, 1976

27. Power to make rules.— (1) The State Government may, 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 fore-going power, such rules may provide for all or any of the following matters, namely :- (a) the manner in which an employer referred to in the first proviso to section 4 shall discharge the liability under that sub-section and the form in which a person shall furnish a declaration to his employer or employers under the second proviso to the said sub-section (1); (b) the authority from which and the manner in which a certificate of registration and a certificate of enrolment shall be obtained under sub-section (1) and (2) of section 5; and the authority to which and the form in which and the period within which an application for a certificate of registration or enrolment or a revised certificate of enrolment shall be made under sub-section (3) of section 5; (c) the authority to be specified for the purposes of sub-sections (4), (5) and (6) of section 5, sub-section (3) of section 6, sections 7, 10 and 19; (d) the authority to which, the form in which, the periods for which, and the dates by which, a registered employer shall furnish a return under sub-section (1) of section 6; (dd) the terms and conditions subject to which the Commissioner may exempt an employer from furnishing return or permit, under the proviso to sub-section (1) of section 6; (e) the manner in which the tax shall be paid under sub-section (1) of section 8; (f) [****] (g) rules subject to which an appeal may be made under section 13; (h) the conditions subject to which the Commissioner may permit any person charged with an offence to compound the offence, under sub-section (1) of section 23; (i) the fees payable in respect of any application to be made, forms to be supplied, certificates to be granted and appeals and applications for revision to be made under this Act; (j) any other matter which is or may be prescribed under this Act. 30[(4) [*****] 31[(5) [*****] (6) For carrying out the purposes of this Act, the Designated Authority may make such rules not inconsistent with the provisions of this Act under its relevant law mentioned in clause (aa) of section 2 of this Act.