Power of Board of Revenue to make rules as to procedure

(1) The Board of Revenue may, after previous publication and with the previous sanction of the State Government, make rules regulating the procedure to be followed by persons making requisitions under section 5 and by DC and Certificate Officers acting under this Act; and may, by such rules, alter, add to or annul any of the rules in Schedule II. (2) Such rules shall not be inconsistent with the provisions in the body of this Act, but subject thereto, may, in particular, and without prejudice to the generality of the power conferred by sub-section (1), provide for all or any of the following matters, namely:-(a) the signature and verification of requisitions made under section 5; (b) the Certificate Officers to whom such requisitions should be addressed; (c) the cases in which such requisitions shall not be chargeable with a fee; (d) the service of notices issued under section 7, the service of other notices or processes issued under this Act, and the manner in which service may be proved; (e) the signing and verification of petitions, under section 9, denying liability; (f) the transfer of certificates, proceedings in execution of certificates and petitions under section 9 denying liability from one Certificate Officer to another for disposal; (g) the scale of charges to be recovered under section 16, clause (c); (h) the maintenance and custody, while under attachment, of livestock and other movable property, the fees to be charged for such maintenance and custody, the sale of such livestock and property, and the disposal of the proceeds of such sale; (i) the registers, books and accounts to be kept by Certificate Officers, and the inspection thereof by the public; (J) the fee to be charged for the inspection of the register of certificates maintained under rule 59 in Schedule II; (k) the recovery of expenditure on the certificate establishment by the levy of costs under section 16, clause (b) and section 45; (l) the recovery of poundage fees; (m) the forms to be used under this Act. (1) Where any claim is preferred to, or any objection is made to the attachment or sale of, any property in execution is made of a certificate, on the ground that such property is not liable to such attachment or sale, the Certificate Officer shall proceed to investigate the claim or objection: Provided that no such investigation shall be made, where the Certificate Officer considers that the claim or objection was designedly or unnecessarily delayed. (2) Where the property to which the claim or objection applies has been advertised for sale, the Certificate Officer ordering the sale may postpone it pending the investigation of the claim or objection upon such terms as to security or otherwise, as the Court shall deem fit. (1) Where any claim is preferred to, or any objection is made to the attachment or sale of, any property in execution is made of a certificate, on the ground that such property is not liable to such attachment or sale, the Certificate Officer shall proceed to investigate the claim or objection: Provided that no such investigation shall be made, where the Certificate Officer considers that the claim or objection was designedly or unnecessarily delayed. (2) Where the property to which the claim or objection applies has been advertised for sale, the Certificate Officer ordering the sale may postpone it pending the investigation of the claim or objection upon such terms as to security or otherwise, as the Court shall deem fit.