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Section 11

Power of the Government to make rules.—(1) The Government may make rules to carry out>aH or any of the purposes of this Act, not inconsistent therewith.

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11. Power of the Government to make rules.—(1) The Government may make rules to carry out>aH or any of the purposes of this Act, not inconsistent therewith. (2)In particular and without piejudice to the generality of the foiegoing power they may make rules— (a)for the composition and consolidated payment of tax undei section 4; and (b) for the presentation and disposal of applications for exemption from payment of the entertainments tax. (3)In making any rules the Government mav provide that a breach thereof shall be punishable with fine which may extend to oi'^ hundred rupees. (4) All rules made under this Act shall be laid foi noi less than fourteen days before the Legislative Assembly, as soon as possible after they are made and shall' be subject to such modification whether by way of repeal or amendment, as the legislative Assembly may make during the session in which they are so laid or the scsion immediately follow* ing.