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Citedby 44 docs - [View All]
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[Section 13] [Complete Act]
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Central Government Act
Section 13(1) in the Central Sales Tax Act, 1956
(1) The Central Government may, by notification in the Official Gazette, make rules providing for—
(a) the manner in which application for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given; 1[(aa) the manner of determination of the sale price and the deductions from the total consideration for a works contract under the proviso to clause (h) of section 2;] 2[[3(ab)] the form and the manner for furnishing declaration under sub-section (8) of section 8;]
(b) the period of turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made 4[under clause (c) of sub-section (1) of section 8A] in the process of such determination;
(c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled; 5[(d) the form in which and the particulars to be contained in any declaration or certificate to be given under this Act 6[the State of origin of such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];
(e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(f) the matters in respect of which provision may be made under the provision to 7[sub-section (2)] of section 9;
(g) the fees payable in respect of applications under this Act.] 8[(h) the proper functioning of the Authority constituted under section 19;
(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of section 19;
(j) any other matter as may be prescribed.] 9[(2) Every rule made by the Central Government under sub-section (1) shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have 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 under that rule.]