Power of Board of Revenue to make rules

(1) The Board of Revenue may, after previous publication and with the previous sanction of the State Government, make rules regulating the procedure to be followed by persons making requisitions under section 4 and by Collectors and Certificate Officers acting under this Act; and may, by such rules, alter, add to or annul any of the rules in Schedule II. (2) Such rules shall not be inconsistent with the provisions of this Act, but, subject thereto, may, and without prejudice to the generality of the power conferred by sub-section (1), provide for all or any of the following matters, namely:-(a) the signature and verification of requisitions made under section 4; (b) the Certificate Officers to whom such requisitions should be addressed; (c) the cases in which such requisitions shall not be chargeable with a fee; (d) the service of notices issued under section 6, the service of other notices or processes issued under this Act and the manner in which such service may be proved; (e) the signing and verification of petitions, under section 8 denying liability; (f) the transfer of such petitions to other officers for disposal; (g) the scale of charges to be recovered under clause (c) of section 14; (h) the procedure to be followed in attachment of property, movable or immovable; (i) the maintenance and custody, while under attachment, of live-stock and other movable property, the fees to be charged for such maintenance and custody, the sale of such live-stock and property, and the disposal of the proceeds of such sale; (j) the registers, books and accounts to be kept by Certificate Officers, and the inspection thereof by the public; (k) the fee to be charged for the inspection of the register of certificates maintained under rule 55 in Schedule II; (l) the recovery of expenditure on the certificate establishment by the levy of costs under clause (b), of section 14 and section 15; (m) the recovery of poundage fees; and (n) the forms to be used under this Act. Every resale of immovable property, in default of payment of the purchase-money within the period allowed for such payment, shall be made after the issue of a fresh proclamation in the manner and for the period hereinbefore prescribed for the sale.