10. Power to make rules

(1) The [State] Government may, subject to the condition of previous publication in the official Gazette make rules to carry out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for- (a) the assessment of persons liable to pay the duty levied under section 3, for the registration of such persons and for the time and manner of payment of duty under section 4; (b) the percentage at which, and the conditions subject to which, a rebate under sub-section (5) of section (4) shall be admissible and the time within which duty must be paid to earn such rebate; (c) the forms of the books of account required to be kept under clause (a) of section 5; (d) the times at which, the forms in which, and the officers to whom the returns required by clause (b) of section 5 shall be submitted; (e) the duties and powers of Inspecting Officer appointed under section ; and (f) any other matter for which there is no provision or insufficient provision in this Act for which provision is, in the opinion of the [State] Government, necessary for giving effect to the purposes of this Act. (3) Any such rule may provide that a breach thereof, shall be punishable with a fine which may extend to one thousand rupees.