Power to make rules

(1) The Central Government may make rules for carrying into effect the provisions of this Act. (2) In particular and without prejudice of the foregoing power, the Central Government may make rules in regard to— (a) all matters which are required to be prescribed under this Act; (b) the manner in which persons liable to pay the tax and the penalty shall be informed of his liability; (c) the time at which, and the manner in which the tax and the penalty if any, payable under this Act shall be paid; (d) the conditions subject to which the tax payable under this Act or part thereof may be refunded; (e) the procedure for claiming a refund of the tax payable under this Act or part thereof; (g) the remission in whole or in part of the tax payable under this Act; and (h) the procedure to be followed in hearing appeals and applications for revision under this Act, the fees to be paid in respect of, and the documents which shall accompany, such appeals and applications and the period within which they shall be filed.