TaxTMI 
TaxTMI 
Power to make rules
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....(b) services which may constitute business under clause (i) of sub-clause (d) of sub-section (1) of section 2 of this Act; (c) activities referred to under clause (ii) of sub-clause (j) of sub-section (1) of section 2 of this Act; (d) tax period referred to under sub-clause (zi) of sub-section (1) of section 2 of this Act; (e) time within which the return may be furnished; (f) ....
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....ing transition under section 14 of this Act; (l) the circumstances and the conditions subject to which, a dealer may be permitted to pay tax by way of composition under section 16 of this Act; ^1[(la) the procedure and forms relating to casual dealers under section 16A of this Act;] (m) the procedure for and other matters incidental to registration of dealers under section 19 of this Act; (n) fo....
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....ubject to which and the manner and the time within which the application for refund may be made under section 41 of this Act; ^2[(ua) the manner and the form in which the recovery certificate under section 43 of this Act is to be served and the amount mentioned in the said certificate is to be recovered.] (v) the manner and form in which the accounts and records are to be prepared under sub-section (3) of section 48 of this Act; (w) the turnover, the form of the audit report, the particulars to be set for....
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....p; (zc) the restrictions and conditions subject to which the Commissioner may delegate his powers, and the form of evidence of such delegation under section 68 of this Act; ^6[***] ^3[(ze) the form and manner in which an objection under section 74 of this Act or an application for review under section 74B of this Act may be filed and the fee payable in respect thereof; (zf) the form and manner in which appeals may be filed under section 76 of this Act, the manner in which such appeals shall be verified and the fees payable....
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....pective to any date not earlier than the date of commencement of this Act: Provided that no rule shall be given effect retrospectively if it would have the effect of prejudicially affecting the interests of a dealer;] (3) In making any rules under this section, the Government may direct that a breach thereof shall be punishable with fine not exceeding five thousand rupees and, when the offence is a continuing one, with a fine not exceeding two hundred rupees per day during the continuance of such offence. (4) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly of Delhi, whi....