Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act,1976
Act No : 55
Section : POWER TO MAKE RULES
SECTION 14: POWER TO MAKE RULES
- (1) The Central Government may by notification in the Official Gazette, and subject to the condition of previous publication, make rules for carrying out the provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing power such rules may provide for-
(a) the assessment and collection of the duty of customs or duty of excise levied under section 3-;
(b) the making of refunds, remissions and recoveries of the duty of customs or duty of excise levied under section 3-;
( c) the period within which the person selling or otherwise disposing of the iron ore or manganese ore18[or chrome ore] to the occupier of the metallurgical factory shall pay the duty of excise to such occupier under subsection (2) of section 4-;
(d) the period within which the owner of the iron ore mine or manganese ore mine19[or chrome ore mine] shall pay the duty of excise to the Central Government under sub-section (2) of section 4-;
(e) the manner in which the occupier of the metalurgical factory shall collect the duty of excise under sub-section (3) of section 4-;
(f) the period within which the occupier of the metallurgical factory shall pay to the Central Government the duty of excise collected by him under subsection (3) of section 4-;
(g) the authority which may impose any penalty under section 8-;
(h) any other matter which has to be or may be prescribed, or provided for, by rules under this Act.
(3) In making any rule under clause (c) of sub-section (2), the Central Government may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees.
(4) Every rule made under this section 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.
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