Section 40. If in any territory there is no law with respect to sales tax in. force, then, every dealer carrying

40. If in any territory there is no law with respect to sales tax in. force, then, every dealer carrying on his business as such dealer in that territccy, whose annual turnover is not less than ten thousand rupees, shall be required to be licensed in accordance with the provisions of this Act as if he were a dealer registered under law with respect to sales tax and accordingly all the provisions of this Act shall apply to such registered dealer. I I 1 I f t f k i j 1 of 1872. `229` `OF` 19651 Gold (Control) 41. Where an order purports to have been signed by any person Presumption as to authorised by the Administrator in this behalf in exercise of any orders. power conferred by or under any provision of this Act, a court shall presume, within the meaning of the Indian Evidence Act,, 1372, that such order was so made by that person. such order was so made by that person. `42.` (1) The Central Government may, by notification in the zF t o Official Gazette, make rules to carry out the purposes of this Act. rules. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for- (a) the additional particulars to8 be stamped on each piece of primary gold; (b) the conditions subject to which a pawnee may sell gold pledged with him; (c) the forms of applications for the grant or renewal of licences, permits and certificates under this Act and the fees payable in respect of such applications; (d) the forms of such licences, permits and certificates; (e) the procedure for registration of a dealer under sectfon 14; (f) the accounts to be maintained and the returns to be ' submitted by public religious institutions under section 15; (g) the forms of declarations under sections 16 and 17 and the particulars regarding gold or persons fr'om whom or in whose favour it was acquired or parted with, as the case may be; (h) the forms in which, and the period within which, returns as to gold shall be submitted by dealers and refiners under section 19; (i) the forms in which accounts shall be kept by dealers and refiners under section 20 and the manner of keeping sach accounts; (j) the conditions and restrictions subject to which persons may be permitted to buy gold and the accounts and returns to be furnished by such persons; (k) the precautions to be taken against the use of any oonveyance or animal as a means of transport or in the carriage of gold in contravention of the prlovisions of this Act; [ACT 18 OF `19651'` `230` Gold (Control) (1) the fees payable in respect of appeals and applications for revision under this Act; (m) the manner of publication of notices and 0rder.s under this Act; (n) any other matter which has to be or mazy be prescribed. (3) In making rules under this section, the Central Government may provide that any person committing any breach of any rule shall, where no other penalty is provided by this Act, be liable to a penalty not exceeding two thousand rupees. (4) Every rule made by the Central Government under this section shall be laid, as s'oon 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 tw'e successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, 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. Repeal 43. (1) As from the commencement of this Act, the provisilons of and savings. Part XIIA of the Defence of India Rules, 1962, shall stand repealed and upon such repeal, section 6 of the General Clauses Act, 1897, `10 of 1897.` shall apply as if the said Part were a Central Act. (2) Notwithstanding such repeal, but without prejudice to the application of section 6 of the General Clauses Act, 1897, anythirlg `10 of 1897.` done or any action taken (including any application made to, or any order made or licence issued by, the Gold Board, Administrator or other competent authority) under or in pursuance of the provisions of Part XIIA of the Defence of India Rules, 1962, shall, so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken under `01-` in pursuance of the corresponding provision of this Act.