Page 82 - GSTL_7th May 2020_Vol 36_Part 1

40 GST LAW TIMES [ Vol. 36
(a) the manner in which applications for registration may be
made under this Act, the particulars to be contained therein
the procedure for the grant of such registration, the circum-
stance in which registration may be refused and the form in
which the certificate of registration may be given;
(b) the period of turnover, the manner in which the turnover in
relation to the sale of any goods under this Act shall be deter-
mined, and the deductions which may be made in the process
of such determination;
(c) the cases and circumstances in which and the conditions sub-
ject to which any registration granted under this Act may be
cancelled;
(d) the form in which and the particulars to be contained in any
declaration or certificate to be given under this Act;
* * *
(3) The State Government may make rules, not inconsistent with the
provisions of this Act and the rules made under sub-section (1) to carry out
the purpose 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 purpose, namely :-
* * *
(e) the authority from whom, the conditions subject to which and
the fees subject to payment of which any form declaration pre-
scribed under sub-section (4) of section 8 may be obtained, the
manner in which the form shall be kept in custody and rec-
ords relating thereto maintained, the manner in which any
such form may be used and any such declaration may be fur-
nished;
(f) in the case of an undivided Hindu family, association, club,
society, firm or company or in the case of a person who carries
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
which such declaration may be given.
(g) the time within which the manner in which and the authori-
ties to whom any change in the ownership of any business or
in the name, place or nature of any business carried on by any
dealer shall be furnished……..”
Section 13(1) of the Central Sales Tax Act empowered the Government to make
rules for manner of applying for registration, the period of turnover, cancellation
of registration, the form and particulars and fees for form of declaration, declara-
tion in certain classes of persons, and the general rule-making power of making
rules ‘not in consistent with the provisions of the Act and rules’ to carry out the
purpose of the Act. A bare perusal of this provision shows it deals with specific
contingencies and granted limited rule making power. In none of the decisions
cited before us by the Petitioner, including that of K.I. Abraham, wide ambit of
rule-making power as in Section 164 and that too to deal with transitional provi-
sions of two tax regimes, has been considered. Therefore, the decisions cited can-

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