37. Power to make rules.

(1) The State Government shall subject to the condition of previous publication, make rules, by notification, to carry out the purpose of this Act:

PROVIDED that previous publication shall not be necessary where the rules are made for the first time after the commencement of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for

(a) all matters expressly or otherwise required or allowed by this Act to be prescribed;

(b) the assessment to tax in respect of a business which is discontinued or the ownership of which has changed;

(c) the assessment to tax in respect of business owned by minor and other incapacitated persons or by persons residing outside the State of Orissa;

(d) the assessment to tax under this Act of any scheduled goods which have escaped assessment;

(e) procedure for registration of dealers under section 5;

(f) refund or tax collected of the scheduled goods has not been consumed, sold or used within the local area;

(g) compelling the submission of returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation;

(h) the duties and power of officers appointed for the purpose of enforcing the provisions of this Act;

(i) generally regulating the procedure to be followed, and the forms to be adopted in proceedings under this Act;

(j) any other matter including levy of fees for which there is no provision or no sufficient provision in this Act and for which provision is in the opinion of the State Government necessary for giving effect to the purposes of this Act.