(7) 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 foregoing powers, such rules may provide for all or any of the following matters, namely
(a) in the matter of determination of annual value of mineral bearing land under clause (a) of section 2 ;
(b) appointment and manner of appointment of appellate authority under clause (b) of section 2 ;
(c) determination of tax under proviso to sub-section (2) of section 3 in respect of mineral bearing land in which mineral has not been produced ;
(d) appointment of Committee under sub-section (3) of section 3 ;
(e) submission of returns and other relevant information as may be necessary for the purposes of sub-section (1) of Section 4;
(f) payment of tax where a person holds mineral bearing land for more than one mineral under proviso to sub-section (1) of section 4;
(g) assessment of tax by the notified authority under sub-section (3) of section 4 ;
(h) delegation of powers, duties and functions of the notified authority under sub-section (2) of section 6 ; and
(i) all other matters which may be, or are required to be, prescribed under this Act.
(3) In making any rule under this section, the State Government may provide that a breach thereof shall be punishable with fine which may extend to five thousand rupees and where the breach is a continuing one, with further fine which may extend to five hundred rupees for every day after the first during which the breach continues.
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