Power to make rules

(1) The Government may by notification in the Official Gazette and subject to the condition of previous publication 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 prescribed officer to receive monthly returns and the period within which and the manner in which such officer shall forward the returns to the Tax Officer under section 4; (b) the manner of serving notice of demand under section 9; (c) the authority to which an appeal maybe preferred under sub-section (1) of section 10; (d) the maintenance of accounts and registers and the submission of returns and statements by the registered owners under section 11; (e) the circumstances and conditions subject to which the Tax Officer can draw back, Set off or refund the whole or part of the tax under section 15; (f) any other matter which is required to be prescribed under this Act.