Power to make rules

(1) The Government may make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for- (a) the manner in which the tax shall be paid; (b) the form of licence and certificate to be granted under, section 5; (c) the period within which the tax has to be paid; (d) the rate of penalty leviable under section 15; (e) the manner in which and the principles according to which the proceeds of the tax shall be apportioned between the government and the local authorities. (3) In making any rule, the Government may provide that a breach thereof shall be punishable with fine which may extend to fifty rupees.