30. Power to make rules

(1) The State Government may, subject to the condition of previous publication, make rules, by notification, to carry out the purposes 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 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 a business owned by minors and other incapacitated persons residing outside the State;

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

(e) procedure for registration of importers;

(f) refund of tax collected if the goods have not been consumed 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 powers of officers appointed for the purpose of enforcing the provisions of this Act;

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

(j) deductions admissible to an importer or any other person for calculating his taxable turnover from gross turnover;

(k) 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,