Provided that no such orders, instructions or directions shall be such as to interfere with the discretion of any appellate authority in exercise of its appellate functions.

Power to make rules

1. (1) The State Government may by notification, make rules to carry out the purposes of this Act.
2. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,--
   • (a) all matters expressly required or allowed by this Act to be prescribed;
   • (b) the manner of determination of the amount payable by the dealer in respect of,--
     • (i) any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
     • (ii) any delivery of goods on hire purchase or any system of payment by instalments;
     • (iii) any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
     • (iv) any transfer of property in goods involved in lucky gift scheme;
   • (c) the term of office, and the conditions of service, of the members of the Appellate Tribunal;
   • (d) the issue of registrations to persons engaged in the sale or purchase of goods, the fees payable therefor and the imposition of conditions in respect of the same for the purpose of enforcing the provisions of this Act;
   • (e) the rectification of mistakes apparent from the record of any assessment, appeal or revision and the period within which such rectification may be made;
   • (f) the administration of the check posts set up and barriers erected under this Act and the regulation of the work therein;
   • (g) the disposal of goods confiscated under this Act and of the proceeds thereof;
   • (h) the issue of bills or tax invoices or cash memoranda, the class or classes of dealers who should maintain counterfoils for the same and the particulars to be shown in and the manner of maintenance of such counterfoils and the time for which they should be preserved;
     • (i) the maintenance of purchase bills or accounts of purchases and sales by dealers carrying on business in specified goods and the time for which they should be preserved;
   • (j) the issue of delivery notes in respect of goods delivered, or transported to retail dealers in pursuance of sales effected to them, the form and manner of their issue and the time for which they should be preserved;
   • (k) the application of the provisions of the Code of Civil Procedure, 1908 to the extent specified, in respect of applications, appeals and other proceedings under this Act;
   • (l) securing that returns furnished or accounts or documents produced, or evidence of any kind given under this Act before any assessing authority or on appeal or revision from any decision of such authority are kept confidential;