POWER OF GOVERNMENT TO MAKE RULES & REGULATIONS [SECTIONS 164 & 165]

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..... ment may make rules for all or any of the matters which by the Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made. The rules may also be issued with retrospective effect but not from a date earlier than the date on which the provisions of the Act have come into force. The rules may provide for a penalty not exceeding Rs. 10,000/- for .....

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