Power to make rules.

Tax198616 sections

Statutory text

(1) The Government may make rules not inconsistent with the provisions of the Act, for the purpose of carrying into effect the provisions of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may—
- (a) prescribe the time and manner of payment of the duty under section 4;
- (b) prescribe the form of the books of account to be kept, and the times at which, the form in which and the officers to whom the returns required by section 5 shall be submitted;
- (c) prescribe the qualifications of Inspectors under section 7;
- (d) prescribe the rules, if any, subject to which the Inspectors may exercise the power under section 8;
- (e) provide that installation and the reading of meter and sub-meters;
- (f) prescribe the procedure for securing any concession or exemption under the Act;
- (g) provide for charging fees for the supply of copies of any documents under the Act;
- (h) prescribe the procedure for referring questions to the authority, and for filing an appeal to the Government against any decision of such authority under paragraph II of the Schedule;
  - (i) provide for giving effect to the provisions of this Act.
(3) All rules made under the Act shall be subject to the condition of previous publication.

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