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Power to make rules

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..... 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 enumer .....

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..... rules made under sub-section (1), to carry out the purposes of this Act. (4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely :-- (a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists ; 10[(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section ;] (b) the form and manner in which accounts relating to sales in the course of inter-S .....

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..... rried on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given; and (g) the time within which, the manner in which and 12[the authorities to whom] any change in the ownership of any business or in 13[the name, place or nature] of any business carried on by any dealer shall be furnished. (5) In making any rule under this section 14[the Central Government or, as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the .....

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