Power of State Government to make rules

12. The [State Government] may make rules not inconsistent with this Chapter--

1. (i) for the manner of effecting distraint;
2. (ii) for the custody, preservation and sale of the distrained property;
3. (iii) for the investigation of claims by persons other than the defaulter to any right or interest in the distrained property and for the postponement of the sale pending such investigation;
4. (iv) for the immediate sale of perishable articles; and
5. (v) generally for the purpose of carrying out the provisions of this Chapter.