Power to make rules

(i) the manner of inspecting and searching places of entertainment, etc. under section 15; (j) form and manner for submission of return under sub-section (1) of section 16 and the conditions and restrictions subject to which the Commissioner may direct under the proviso to the said sub-section to furnish return for different periods ; (k) the manner in which recovery certificate to be issued to the Collector under sub-section (2) of section 19; (l) the manner in which appeals may be filed under section 21; (m) matters relating to exercise of revisional powers by the Commissioner under section 22 ; and (n) any other matter which is required to be or may be prescribed.