Power to make rules

(1) The Central Government may make rules generally for carrying out the provisions of this Act. (2) In particular and without prejudice to the generality of the foregoing power it may make rules— (a) for the supply and use of stamps or stamped tickets if required in connection with the levy of entertainments duty or for the stampings of tickets sent to be stamped, and for securing the defacement of stamps when used; (b) for the use of tickets covering the admission for more than one person and the calculation of the duty thereon for the payment of the duty on the transfer from one part of a place of entertainment to another; (c) for controlling the use of mechanical contrivances (including the prevention of the use of the same mechanical contrivances for payments of a different amount) and for securing proper records of admission by means of mechanical contrivances; (d) for the checking of the admission, the keeping of accounts and furnishing of returns by the proprietors of entertainments in respect of which entertainments duty is payable in accordance with the provisions of this Act; (e) for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund; (f) for the keeping of accounts of all stamps used under this Act; (g) for prescribing the form of a ticket, pass or token authorising admission to an entertainment; (h) for the presentation and disposal of applications for exemption from payment of entertainments duty or for the refund; (i) for the exemption from the entertainments duty on military personnel in uniform; (j) for the collection of entertainments duty in the manner as provided under this Act and the powers to be exercised by officers of Government in that behalf; (l) for specifying the authorities who would be competent to compound offences under section 16; (m) for laying down procedure for the filing and disposal of appeals under section 12 and applications and appeals and other matters incidental thereto. (3) [Omitted]