https://www.taxtmi.com/caselaws?id=100540 Section 22 of the General Clauses Act permits rules to be made after an enactment is passed but before it commences, and those rules take effect only when the Act comes into force. Because section 29 of the Rajasthan Sales Tax Act, 1954 applied the General Clauses Act to the Act, the rules published on 28 March 1955 were within the rule-making power despite an inconsistent commencement clause in the rules. They were therefore treated as validly operative from 1 April 1955, and the penalty orders were not invalid on the ground that no valid rules existed during the relevant period. en-us Mon, 26 Aug 1968 00:00:00 +0530 Thu, 19 Sep 2013 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100540 Section 22 of the General Clauses Act permits rules to be made after an enactment is passed but before it commences, and those rules take effect only when the Act comes into force. Because section 29 of the Rajasthan Sales Tax Act, 1954 applied the General Clauses Act to the Act, the rules published on 28 March 1955 were within the rule-making power despite an inconsistent commencement clause in the rules. They were therefore treated as validly operative from 1 April 1955, and the penalty orders were not invalid on the ground that no valid rules existed during the relevant period. Case-Laws VAT and Sales Tax Mon, 26 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100540