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THE NAGALAND VALUE ADDED TAX ACT, 2005
CHAPTER-XI : MISCELLANEOUS

96. Power to make Rules.-

(1) Without prejudice to any power to make Rules contained elsewhere in this Act, the State Government may make Rules generally to carry out the purposes of this Act and such Rules may include for levy of fees for any of the purposes of this Act

(2) In making any Rules, the State Government may direct that a breach thereof shall be punishable with fine not exceeding rupees two thousand, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of the offence.

(3) Every Rules made under this Section shall be laid as soon as may be after it is made before the State Legislature while it is in session for a total period of thirty days which may be compromised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the House agrees in making any modification in the Rules or House agree that the Rules should not be made and notify such decision in the Official Gazette, the Rules shall from the date of publication of such and notification effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that Rules