Power to make rules

(1) The Government may make rules, consistent with, the provision of this Act, for securing the payment of tax and generally for the purposes of carrying into effect the provisions of this Act. (2) In particular and without prejudice to the generality of the foregoing powers, the Government may make rules - (a) prescribing the manner in which and the interval at which tax shall be paid under section 3 and section 4; (b) prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act. (c) prescribing the forms of tickets and receipts under section 5; (d) prescribing the manner of payment of tax under section 4 and the penalty under section 9; (e) prescribing the manner of exhibiting the table of fares and the time-table under section 11; (f) prescribing the manner in which an appeal petition may be filed under Section 19 or Section 2; (g) prescribing the manner in which a revision application may be preferred under section 22: (h) prescribing the manner in which rence petition may be made under section 22; (i) prescribing the manner in which refund under Section 28 shall be made; and (j) providing for any other matter for which rules can be or may be prescribed. (3) All rules under this section shall be laid for not less than fourteen days before the Mizoram Legislative Assembly as soon as possible after they are made and shall be subject to such modification as the Legislative Assembly may make during the session in which they are so laid or the session immediately following.