Power to make rules

Power to make rules.-(1) The Government may make all necessary rules for the carrying out of the provisions of this Act.

1. (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 appointment, powers and duties of the assessing authorities and other provisions with respect to their functions;
   • (b) notification of appeal;
   • (c) form of appeal;
   • (d) the rate, the manner in which the tax shall be paid to the Government;
   • (e) the proportion of the tax to be refunded or remitted and the manner and conditions to which such refund or remission may be allowed;
   • (f) mode of service of notice.