Power to make rules

(1) The Board of Revenue may make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of sub-section (1), the Board of Revenue may make rules prescribing- (a) The form and contents of any application, notice or objection under this Act; (b) The manner and place of service of notice under section 6; and (c) The procedure to be followed by the Deputy Commissioner in making inquiries under sub-section (1) of section 8.