State Act

THE KARNATAKA MOTOR VEHICLES TAXATION ACT, 1957.

22. Power to make rules.- (1) The State Government may, subject to the condition of previous publication, by notification, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules for all or any of the following purposes, viz., (a) to prescribe the manner in which the tax shall be paid; (b) to prescribe the form of any 1[taxation card]1; 1[(bb) to prescribe the manner and procedure in respect of sale of vehicle for recovery of tax under sub-section (2) of section 11A;]1 (c) to prescribe the authority to which, the time within which and the manner in which an appeal may be made under section 15, the fees to be paid in respect of such appeal and the conduct and hearing of such appeal; (d) to prescribe the conditions in which duplicate 1[taxation cards]1 may be granted and the fee payable for such grant. (3) Any rule made under this section may provide that a breach thereof shall, on conviction, be punishable with fine which may extend to fifty rupees. (4) All rules made under this Act shall be laid, as soon as may be, after they are made, before the State Legislative Assembly while it is in session for a total period of thirty days which may be comprised in one session or in two or more Sessions and if, before the expiry of the said period, the State Legislative Assembly makes any modification in the rules or directs that any rule shall not have effect, the rules shall thereafter have effect, only in such modified form or be of no effect, as the case may be.