List of Acts for Statutory Compliances

Transcription

1 List of Acts for Statutory Compliances Sr. No Particulars 1 THE FACTORIES ACT, 1948 READ WITH MAHARASHTRA FACTORIES RULES, THE INDUSTRIAL EMPLOYMENT (STANDING ORDERS) ACT, 1946 READ WITH THE INDUSTRIAL EMPLOYMENT (STANDING ORDERS) CENTRAL RULES, THE EMPLOYMENT EXCHANGES (COMPULSORY NOTIFICATION OF VACANCIES) ACT, THE INDUSTRIAL DISPUTES ACT, 1947 READ WITH THE INDUSTRIAL DISPUTES (CENTRAL RULES), THE MINIMUM WAGES ACT, 1948 READ WITH THE MINIMUM WAGES (CENTRAL) RULES, THE PAYMENT OF WAGES ACT, THE PAYMENT OF BONUS ACT, 1965 READ WITH THE PAYMENT OF BONUS (AMENDMENT) ACT, 2007 AND PAYMENT OF BONUS RULES, THE PAYMENT OF GRATUITY ACT, 1972 READ WITH THE PAYMENT OF GRATUITY (CENTRAL) RULES, THE EQUAL REMUNERATION ACT, 1976 READ WITH THE EQUAL REMUNERATION RULES, THE EMPLOYEES PROVIDENT FUNDS & MISCELLANEOUS PROVISIONS ACT, THE EMPLOYEES STATE INSURANCE ACT, 1948 READ WITH ESI (GENERAL) REGULATIONS, THE EMPLOYEE S COMPENSATION ACT, 1923 READ WITH THE WORKMEN S COMPENSATION RULES, THE APPRENTICES ACT, 1961 READ WITH THE APPRENTICESHIP RULES, THE CONTRACT LABOUR (REGULATION & ABOLITION) ACT, 1970 READ WITH THE CONTRACT LABOUR (REGULATION AND ABOLITION) RULES, THE MONOPOLIES & RESTRICTIVE TRADE PRACTICES ACT, THE FOREIGN EXCHANGE MANAGEMENT ACT, FOREIGN TRADE (DEVELOPMENT & REGULATION) ACT, 1992 READ WITH FOREIGN TRADE RULES, THE INDIAN BOILERS ACT, THE MINES ACT, 1952 Read with THE MINES RULES, THE MINES AND MINERALS (DEVELOPMENT & REGULATION) ACT, 1957 READ WITH MINERAL CONSERVATION AND DEVELOPMENT RULES, THE ENVIRONMENT (PROTECTION) ACT, 1986 READ WITH ENVIRONMENT (PROTECTION) RULES, THE AIR (PREVENTION & CONTROL OF POLLUTION) ACT, THE WATER (PREVENTION & CONTROL OF POLLUTION) ACT, WATER (PREVENTION & CONTROL OF POLLUTION) CESS ACT, 1977 READ WITH WATER (PREVENTION & CONTROL OF POLLUTION) CESS RULES, THE HAZARDOUS WASTE (MANAGEMENT & HANDLING) RULES,

2 26 THE MANUFACTURE, STORAGE AND IMPORT OF HAZARDOUS CHEMICALS RULES, INCOME TAX ACT, 1961 READ WITH INCOME TAX RULES 28 WEALTH TAX ACT, 1957 READ WITH WEALTH TAX RULE, THE CENTRAL SALES TAX ACT, 1956 READ WITH THE CENTRAL SALES TAX (REGISTRATION & TURNOVER) RULES, STATE SALES TAX ACT 31 STATE TAX ON PROFESSIONS 32 CENTRAL EXCISE ACT, 1944 READ WITH CENTRAL EXCISE RULES, CUSTOMS ACT, SERVICE TAX PROVISIONS UNDER FINANCE ACT, 1994 READ WITH THE SERVICE TAX RULES, 1994 AND THE SERVICE TAX (REGISTRATION OF SPECIAL CATEGORY OF PERSONS) RULES, 2005 AND THE CENVAT CREDIT RULES, THE ESSENTIAL COMMODITIES ACT, THE PUBLIC LIABILITY INSURANCE ACT, 1991 READ WITH THE PUBLIC LIABILITY INSURANCE RULES, THE PERSONAL INJURIES (COMPENSATION) INSURANCE ACT, THE PETROLEUM ACT, THE PETROLEUM RULES, 2002 READ WITH THE PETROLEUM (AMENDMENT) RULES, THE EXPLOSIVES ACT, 1884 AS AMENDED BY THE INDIAN EXPLOSIVES (AMENDMENT) ACT, 1978 READ WITH EXPLOSIVES RULES, THE STATIC AND MOBILE PRESSURE VESSELS (UNFIRED) RULES, THE GAS CYLINDER RULES, 2004 READ WITH THE GAS CYLINDERS (AMENDMENT) RULES, THE INFORMATION TECHNOLOGY ACT, 2000 (AS AMENDED BY INFORMATION TECHNOLOGY AMENDMENT ACT, 2008) 44 THE BUREAU OF INDIAN STANDARDS ACT, THE MATERNITY BENEFIT ACT, THE INDIAN TELEGRAPH ACT, 1885 & THE INDIAN TELEGRAPH RULES, THE TELEGRAPH WIRES (UNLAWFUL POSSESSION) ACT, 1950 & THE TELEGRAPH WIRES (UNLAWFUL POSSESSION) RULES, 1951 & THE TELEGRAPH WIRES (PERMISSION FOR SALE AND PURCHASE) RULES, THE INDIAN WIRELESS TELEGRAPHY ACT, THE RESEARCH AND DEVELOPMENT CESS ACT, 1986 READ WITH THE RESEARCH AND DEVELOPMENT CESS RULES, REGISTRATION ACT, INDIAN STAMP ACT, 1899 (NOTE: REQUIREMENTS UNDER THE RELEVANT STATE ENACTMENT MUST BE COMPLIED WITH) 52 MOTOR VEHICLES ACT, BOMBAY LABOUR WELFARE FUND ACT, INDIAN ARMS ACT,

3 55 THE CIGARETTES AND OTHER TOBACCO PRODUCTS (PROHIBITION OF ADVERTISEMENT AND REGULATION OF TRADE AND COMMERCE, PRODUCTION, SUPPLY AND DISTRIBUTION) ACT, 2003 READ WITH THE PROHIBITION OF SMOKING IN PUBLIC PLACES RULES, THE UNLAWFUL ACTIVITIES (PREVENTION) ACT, THE LEGAL METROLOGY ACT, 2009 READ WITH LEGAL METROLOGY (PACKAGED COMMODITIES) RULES, THE BUILDING & OTHER CONSTRUCTION WORKERS (REGULATION OF EMPLOYMENT AND CONDITIONS OF SERVICE) CENTRAL RULES, THE NATIONAL HIGHWAYS (COLLECTION OF FEES BY ANY PERSON FOR THE USE OF SECTION OF NATIONAL HIGHWAYS/ PERMANENT BRIDGE/ TEMPORARY BRIDGE ON NATIONAL HIGHWAYS) RULES, THE FOREST CONSERVATION ACT, BONDED LABOUR SYSTEM (ABOLITION) ACT, LABOUR LAWS (EXEMPTION FROM FURNISHING RETURNS AND MAINTAINING REGISTERS BY CERTAIN ESTABLISHMENTS) ACT, THE BUILDING AND CONSTRUCTION WORKERS WELFARE CESS ACT, 1996 AND THE BUILDING AND CONSTRUCTION WORKERS WELFARE CESS RULES, THE INTER-STATE MIGRANT WORKMEN (REGULATION OF EMPLOYMENT AND CONDITION OF SERVICE) ACT, 1979 READ WITH THE INTER STATE MIGRANT WORKMEN (REGULATION OF EMPLOYMENT AND CONDITIONS OF SERVICE) RULES, THE CHILD LABOUR (PROHIBITION AND REGULATION) ACT, TRADE UNION ACT, 1926 READ WITH THE CENTRAL TRADE UNION REGULATIONS, ELECTRICITY ACT, 2003 READ WITH DISTRIBUTION OF ELECTRICITY LICENCE (ADDITIONAL REQUIREMENTS OF CAPITAL ADEQUACY, CREDITWORTHINESS AND CODE OF CONDUCT) RULES, 2005, INTIMATION OF ACCIDENTS (FORM AND TIME OF SERVICE OF NOTICE) RULES, 2004 AND THE WORKS OF LICENSEES RULES, THE PRE-CONCEPTION AND PRE-NATAL DIAGNOSTIC TECHNIQUES (PROHIBITION OF SEX SELECTION) ACT, 1994 Also various local acts in the states of Maharashtra, Karnataka, Delhi, Orissa, Tamil Nadu, Gujarat, Andhra Pradesh & Madhya Pradesh & Chhattisgarh. 5

4 STATEWISE LIST OF STATUTES APPLICABLE Sr. No. NAME OF THE STATE I. ANDHRA PRADESH 1 The Air (Prevention and Control of Pollution) Act, The Air (Prevention and Control of Pollution) Rules, The Andhra Pradesh Apartments (Promotion of Construction and Ownership) Act, 1987 and 4 The Andhra Pradesh Apartments (Promotion of Construction and Ownership) Rules, THE ANDHRA PRADESH BOILER ATTENDANT S RULES The Andhra Pradesh Economiser Rules, The Andhra Pradesh Boiler Operation Engineers Rules, The Andhra Pradesh Boilers Rules, The Andhra Pradesh Electricity Duty Act, Sale of Electricity to Persons Other Than Licensees Revised Terms and Conditions of Supply 11 The Andhra Pradesh Factories Rules, The Andhra Pradesh Factories and Establishments (National, Festival and other Holidays) Act, 1974 and The Andhra Pradesh Factories and Establishments (National, Festival and other Holidays) Rules, The Andhra Pradesh Ground Water (Regulation for Drinking Water Purposes) Act, The Andhra Pradesh (Office Accommodation Rental) Regulations, The Hyderabad Metropolitan Water Supply and Sewerage Act, The Hyderabad Metropolitan Water Supply Rules, The Hyderabad Metropolitan Sewerage Rules, The Hyderabad Municipal Corporations Act, The Municipal Corporation Building Bye-laws Bye-laws Regulating Storing of Inflammable Material and the Lighting of Fires in any Specified Portions of the Cities of Hyderabad & Secunderabad, Hyderabad Municipal Corporation Control and Supervision of Premises Used for Certain Purposes Bye-Laws, The Hyderabad Municipal Corporation (Tax on Vehicles, Animals & Boats) Rules, The Andhra Pradesh Industrial Disputes Rules, The Industrial Employment (Standing Orders) (Andhra Pradesh Amendment) Rules, The Andhra Pradesh Industrial Workers (Representations Participations in Management and Relief) Act, The Andhra Pradesh Labour Welfare Fund Act, The Andhra Pradesh Labour Welfare Fund Rules, The Andhra Pradesh (Andhra Area) Maternity Benefit Act, The Andhra Pradesh (Andhra Area) Maternity Benefit Rules, A.P. Minimum Wages Rules, The Andhra Pradesh Motor Vehicles Rules, The Andhra Pradesh Motor Vehicles Taxation Act, The Andhra Pradesh Motor Vehicles Taxation Rules, The Andhra Pradesh Municipalities Act, A.P. Payment of Wages Rules, The Andhra Pradesh Panchyat Raj Act, 1994

5 37 The Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, The Andhra Pradesh Tax on Professions, Trades, Callings and Employments Rules, The Andhra Pradesh Shops & Establishments Act, The Andhra Pradesh Shops & Establishments Rules, The Andhra Pradesh State Electricity Board (Recovery of Dues) Act, 1984 II. DELHI 1 The Delhi Apartment Ownership Act, The Building and other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 The Delhi Building and other Construction Workers (Regulation of Employment and Conditions of Service) Rules, The Delhi Common Effluent Treatment Plants Act, The Bombay Labour Welfare Fund Act, The Delhi Labour Welfare Fund Rules, The Delhi Minimum Wages Rules, The Delhi Municipal Corporation Act, 1957 and The Delhi Municipal Corporation (Property Taxes) Bye-Laws, The New Delhi Municipal Council Act, The Delhi Shops and Establishments Act, The Delhi Shops and Establishments Rules, 1954 II. GUJARAT 1 The Gujarat Agricultural Land Ceiling Act, The Gujarat Agricultural Land Ceiling Rules, Gujarat Air (Prevention and Control of Pollution) Rules, Contract Labour (Regulation and Abolition) (Gujarat) Rules, The Bombay Electricity Duty Act, The Bombay Electricity (Special Powers) Act, The Gujarat Restriction on Consumption and Regulation of Supply of Electrical Energy and Periods of Works Order, The Gujarat Factories Rules, The Industrial Disputes (Gujarat) Rules, The Bombay Industries Employment (Standing Orders) Rules, The Bombay Industrial Relations (Gujarat) Rules, The Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service)(Gujarat) Rules, The Bombay Labour Welfare Fund Act, The Labour Welfare Fund (Gujarat) Rules, The Gujarat Lifts and Escalators Act, 2000

6 16 The Bombay Lift Rules, The Gujarat Maternity Benefit Rules, The Gujarat Minor Mineral (Amendment) Rules, The Gujarat Minimum Wages Rules, Gujarat Shops and Commercial Establishment Employees Wages in Kind (Computation of Cash Value) Rules, Gujarat Municipalities Act, The Gujarat Ownership Flats Act, The Gujarat Ownership Flats Rules, The Payment of Gratuity (Gujarat) Rules, The Gujarat Payment of Un-employment Allowance to Workmen in Factories Act, The Gujarat Payment of Wages Rules, The Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Rules, III. KARNATAKA 1 The Karnataka Buildings Tax Act, 1962 and The Karnataka Buildings Tax Rules, The Karnataka (Licensing of Electrical Contractors and Grant of Certificates and Permits to Electrical Supervisors and Wiremen) Rules, The Karnataka Electricity (Taxation on Consumption) Act, The Karnataka Electricity (Taxation on Consumption) Rules, The Control of Industrial Major Accident Hazards (Karnataka) (Amendment) Rules, The Air (Prevention and Control of Pollution) Act, 1981 (Central) 7 The Karnataka Air (Prevention and Control of Pollution) Rules, The Karnataka State Board for the Prevention & Control of Water Pollution (Procedure for Transaction of Business) and the Water (Prevention and Control of Pollution)(Amendment) Rules, Industrial Disputes (Karnataka) Rules, The Karnataka Industrial Employment (Standing Orders) (Karnataka) Rules, The Karnataka Industrial Establishments (National and Festival Holidays) Act, 1963 and The Karnataka Industrial Establishments (National and Festival Holidays) Rules, The Karnataka Labour Welfare Fund Act, 1965, [Karnataka Act No.15 of 1965] 13 The Karnataka Labour Welfare Fund Rules, The Karnataka Lifts Act, 1974 [Karnataka Act No.24 of 1974] and The Karnataka Lifts Rules, The Karnataka Maternity Benefit (Karnataka) Rules, The Karnataka Municipalities (Licensing of Premises used as Factory) Model Bye-laws, The Karnataka Payment of Wages (Karnataka) Rules, The Payment of Wages (Manner of Recoveries of Excess Deductions) Rules, The Karnataka Weights and Measures (Enforcement) Act, 1958 [Karnataka Act No.2 of 1959] 20 The Karnataka Weights and Measures (Enforcement) (Karnataka) Rules, The Karnataka Standards of Weights and Measures (Enforcement) (Karnataka) Rules, 1988

7 22 The Karnataka Municipalities Act, Compliances under Karnataka Shops and Commercial Establishments Act, 1961 and the Karnataka Shops and Commercial Establishment Rules, 1963 III. MADHYA PRADESH 1 The Air (Prevention and Control of Pollution) Act, 1981 (Central) 2 The Air (Prevention and Control of Pollution) Madhya Pradesh Rules, The Madhya Pradesh Annual Award Rules for the Industrial Units Taking Most Effective Steps for Control of Air and Water Pollution, The Indian Boilers Act, The Madhya Pradesh Boiler Operation Engineers Rules, The Madhya Pradesh Boilers Rules, 1969 [As amended by Notfn. No.F A-XI, dated 30 th Sept., 1999] 7 The Madhya Pradesh Boiler Attendants Rules, The Madhya Pradesh Economiser Rules, The Madhya Pradesh Cess on Land held in connection with Mineral Rights Rules, The Madhya Pradesh Child Labour (Prohibition and Regulation) Rules, The Contract Labour (Regulation and Abolition) (Madhya Pradesh) Rules, The Madhya Pradesh Dangerous Machine (Regulation) Rules, The Madhya Pradesh Deferment of Payment of Tax Rules, Electrical Undertakings (Dues Recovery) Act, 1961-(Government)-Madhya Pradesh) (No.36 of 1961) 15 The Madhya Pradesh Electricity Duty Act, The Madhya Pradesh Electricity Duty Rules, The Madhya Pradesh Electricity Regulatory Commission (Conduct of Business) Regulations, The Madhya Pradesh Electricity Supply Code, The Madhya Pradesh Entertainments Duty and Advertisements Tax Act, The Madhya Pradesh Factories Rules, Madhya Pradesh Industrial Disputes Rules, The Madhya Pradesh Industrial Employment (Standing Orders) Act, The Madhya Pradesh Industrial Employment (Standing Orders) Rules, The M.P. Industrial Relations Act, The M.P. Industrial Relations Rules, The Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Madhya Pradesh Rules, The Madhya Pradesh Shops and Establishments Act 1958 (Act) 28 The Madhya Pradesh Shops and Establishments Rules, 1959 III. MAHARASHTRA 1 The Bombay Electricity (Special Powers) Act, 1946

8 2 The Bombay Labour Welfare Fund Act, The Bombay Motor Vehicles Tax Act, The Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, The Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, The Bombay Smoke-Nuisances Act, The Maharashtra Tax on The Entry of Goods Into Local Areas Act, The Bombay Weights and Measures (Enforcement) Act, Compliances under Bombay Shops and Establishments Act, The Maharashtra Shops and Establishments Rules, 1961 III. ORISSA 1 THE AIR (PREVENTION AND CONTROL OF POLLUTION) ACT, THE ORISSA AIR (PREVENTION AND CONTROL OF POLLUTION) RULES, THE ORISSA APARTMENT OWNERSHIP ACT, THE ORISSA APARTMENT OWNERSHIP RULES, THE ORISSA BOILER ATTENDANTS RULES, THE ORISSA BOILERS RULES, THE ORISSA BOILER OPERATION ENGINEERS RULES, THE ORISSA CHILD LABOUR (PROHIBITION AND REGULATION), RULE, THE CONSUMPTION OF ELECTRICAL ENERGY (RESTRICTION) ORDER, THE ORISSA CONTRACT LABOUR (REGULATION AND ABOLITION), RULES, THE ORISSA CONTRACT LABOUR (REGULATION AND ABOLITION), RULES, 1975 (CONDITION OF SERVICE) 12 ORISSA ECONOMISER RULES, ORISSA ELECTRICITY (DUTY) ACT, 1961 (ONLY APPLICABLE IF THE COMPANY IS A PROVIDER OF ELECTRICITY ORISSA ELECTRICITY (DUTY) RULES, 1961 (APPLICABLE ONLY IF THE COMPANY IS A PROVIDER OF ELECTRICITY) 15 ORISSA STATE ELECTRICITY BOARD (GENERAL CONDITIONS) OF SUPPLY REGULATIONS, THE ORISSA EXCISE (METHYL ALCOHOL) RULES, ORISSA FACTORIES RULES, ORISSA FACTORIES (EXEMPTION) RULES, ORISSA GRAMA PANCHAYAT ACT, ORISSA PAYMENT OF GRATUITY RULES, ORISSA INDUSTRIAL ESTABLISHMENTS (NATIONAL AND FESTIVAL) HOLIDAYS ACT, ORISSA INDUSTRIAL ESTABLISHMENTS (NATIONAL AND FESTIVAL) HOLIDAY RULES, ORISSA INDUSTRIAL DISPUTE RULES, ORISSA INDUSTRIAL EMPLOYEMENT (STANDING ORDERS) RULES, INTER-STATE MIGRANT WORKMEN (REGULATION OF EMPLOYMENT AND CONDITIONS OF SERVICE) ORISSA RULES, 1980

9 26 ORISSA MATERNITY BENEFIT RULE, ORISSA MINERALS (PREVENTION OF THEFT, SMUGGLING AND OTHER UNLAWFUL ACTIVITIES) ACT, Orissa Minerals (Prevention of theft, smuggling and other Unlawful Activities) Rules, ORISSA MINIMUM WAGES RULES, ORISSA MOTOR VEHICLES TAXATION (AMENDMENT) ACT, ORISSA MOTOR VEHICLES TAXATION RULES, ORISSA MOTOR VEHICLES TAXATION ACT, Orissa Municipal Act, ORISSA MUNICIPAL RULES, ORISSA PAYMENT OF WAGES RULES, ORISSA STATE TAX ON PROFESSIONS, TRADE, CALLINGS AND EMPLOYMENTS ACT, ORISSA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS RULES, ORISSA VALUE ADDED TAX ACT, ORISSA VALUE ADDED TAX RULES, ORISSA SHOPS AND COMMERCIAL ESTABLISHMENTS ACT, ORISSA SHOPS AND COMMERCIAL ESTABLISHMENT RULES, ORISSA TAXATION (ON GOODS CARRIED BY ROAD OR INLAND WATERWAYS) ACT, ORISSA TRANSPORT VEHICLES (LEVY OF TOLL) ACT, ORISSA TRANSPORT VEHICLES (LEVY OF TOLL) RULES, ORISSA WEIGHTS AND MEASURES (ENFORCEMENT) ACT, ORISSA STANDARDS OF WEIGHTS AND MEASURES (ENFORCEMENT) RULES, ORISSA RULES UNDER THE WORKMEN S COMPENSATION ACT, 1923 III. TAMILNADU 1 The Tamil Nadu Building and Construction Workers (Conditions of Employment and Miscellaneous provisions) Act, 1984 (XXIX of 1986) 2 The Tamil Nadu District Municipalities Act (Tamil Nadu Act of V of 1920) 3 The Multi Storied and Public Buildings Rules, The Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, The Tamil Nadu Tax on Professions, Trades, Callings and Employments Rules, Terms & Conditions of Supply of Electricity of Tamil Nadu Electricity Board 7 The Tamil Nadu Tax or Sale of Electricity Act, (If L&T has Captive Generation Plant in the State) 8 The Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 and The Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Rules, The Tamil Nadu Tax on Entry of Goods into Local Areas Act, The Tamil Nadu Tax on Entry of Goods into Local Areas Rules, The Tamil Nadu Apartment Ownership Act, The Chennai Metropolitan Water Supply and Sewage Tax (Levy & Collection) Regulations, The Tamil Nadu Industrial Establishments (National and Festival Holidays) Act (Tamil Nadu Act XXXIII of 1958)

10 14 The Tamil Nadu Industrial Establishments (National and Festival Holidays) Rules, The Tamil Nadu Groundwater (Development & Management) Act, Tamil Nadu Industrial Establishments (Conferment of Permanent Status to Workmen) Act, Tamil Nadu Industrial Establishments (Conferment of Permanent Status to Workmen) Rules, The Tamil Nadu Labour Welfare Fund Act, The Tamil Nadu Labour Welfare Fund Rules, The Tamil Nadu Lifts Act, 1997 and The Tamil Nadu Lifts Rules, The Tamil Nadu Manual Workers (Regulation of Employment and Condition of Work) Act, The Tamil Nadu Manual Workers Social Security and Welfare Scheme, The Tamil Nadu Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Rules, The Tamil Nadu Panchyats Act, The Tamil Nadu Town and Country Planning Act, The Tamil Nadu Workmen s Compensation Rules, The Tamil Nadu Payment of Wages Rules, The Tamil Nadu Payment of Wages (Unclaimed Amounts) Rules, The Tamil Nadu Contract Labour (Regulation and Abolition) Rules, The Tamil Nadu Motor Vehicles Taxation Act, The Tamil Nadu Motor Vehicles Taxation Rules, The Tamil Nadu Shops and Establishments Act, 1947 (Act) 33 The Tamil Nadu Shops and Establishments Rules, 1948 (Rules)