Power to make rules

The Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act. In particular and without prejudice to the generality of the foregoing power, such rules may prescribe— (a) the procedure for the payment of fees in respect of, and other matters incidental to, the registration of dealers or the grant of certificates of registration and the form of such certificates; (b) the intervals at which, and the manner in which the tax under this Act shall be payable under section 7; (c) the returns to be furnished under sub-section (2) of section 7, and the dates by which, and the authority to which, such returns shall be furnished; (d) the procedure to be followed for assessment under section 8; (e) the manner in which refunds under section 9 shall be made; (f) the accounts and forms thereof required by section 10; (g) the conditions subject to which the Commissioner may delegate his powers under section 19.