Power to make rules

(1) Government may make rules to carry out all or any of the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, Government may make rules for the purpose of— (a) the recovery of the tax leviable under section 3 including the fixing of the time when the tax is to be paid, (b) the fixing of license fees, (c) imposing on retail dealers the duty of furnishing returns and of keeping records and registers of stocks and daily sales prescribing forms for such returns, and register of stocks and daily sales and the particulars to be contained therein, respectively, and the manner in which the same are to be verified and the period within which such returns must be submitted, (d) the localities in which motor spirit may be sold, the assessment of tax and the issue of notices requiring payment and for the recovery of unpaid tax, (e) prescribing or providing for or restricting the assignment or transfer of licenses and the manner in which licenses granted to firms are to operate during the period of or on the dissolution of a partnership, (f) prescribing the arrangements to be made when a licensee dies or becomes subject to a legal disability, the period during which, and the persons by whom, the business of such a licensee may be carried on without a license, (g) requiring the production of licenses on demand, and (h) prescribing the period (which shall not be less than one month from the date of the order). (4) All rules made under this Act shall be subject to the condition of previous publication.