Section 28
(1) The State Government may, by notification make rules for carrying out the purposes of this Act.
28. (1) The State Government may, by notification make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the
Cognizance of offences
Offences by Companies
Protection of action taken in good faith
Power of State Government to make rules
foregoing power, the State Government may make rules for all or any of the following purpose namely —
(a) prescribing the manner and the form in which and the authority to which application for payment of tax or additional tax under this Act shall be presented ;
(b) prescribing the form of any certificate, declaration, notice, receipt or token and the particulars to be stated therein and the manner of exhibiting a token on a motor vehicle ;
(c) prescribing the manner in which, and the fees on payment of which, token or certificate may be granted or transferred under this Act ;
(d) prescribing generally the authorities by whom and manner in which any duties in respect of or incidental to the carrying into effect of the provisions of this Act, may be performed ;
(e) regulating the method of payment and recovery of the tax, additional tax and penalty ;
(f) regulating the manner in which exemptions from and refunds of the tax or additional tax may be claimed and granted ;
(g) prescribing the fee for appeal and regulating the manner in which appeals may be instituted and heard ;
(h) prescribing the manner of service of orders passed or notices issued under this Act ;
(i) prescribing the time for, and manner of, furnishing the time table and other particulars under section 17 ;
(j) prescribing the manner in which routes are to be classified ;
(k) prescribing the manner in which the Uttar Pradesh Road Transport Accidents Relief Funds shall be administered and utilized ;
(l) any other matter for which rules are to be or may be made ;
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