Power to make rules.

(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely : - (a) the stage at which, the rate at which and the manner in which, the cess shall be levied and collected under section 3; (b) the manner in which and conditions subject to which the Local Authorities Fund shall be expended under section 4; (c) the manner in which the cess shall be payable by trader under sub-section (1) of section 5; (d) the intervals at which, the authority to which, the form in which and the manner in which the return shall be furnished under sub-section (2) of section 5; (e) the conditions subject to which a trader shall be entitled to refund of cess under section 7; (f) the conditions subject to which the exemption from the provisions of registration may be granted by the Collector under sub-section (1) of section 8; (g) the form in which, period within which and the authority to which the application for registration shall be made under sub-section (2) of section 8; (h) the form in which certificate of registration shall be issued under sub-section (3) of section 8; (i) the conditions subject to which the Collector may suspend or cancel registration under section 9; (j) the form in which accounts shall be maintained by the trader under section 11; (k) the form in which, the manner in which and the period for which statements shall be submitted under section 11; (l) terms and conditions subject to which the trader may be permitted to submit a consolidated statement under the proviso to section 11;