Power to make rules

(1) The Government may make rules to carry 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) all matters expressly required or allowed by the this Act to be prescribed; (b) the procedure to be followed by the Tribunal under this Act; (c) the form of appeal and application for revision under this Act; (d) the procedure to be followed by the Board of Revenue when exercising the powers of revision under this Act; (e) the fees payable in respect of applications and appeals under this Act; (f) the manner of rounding of the total amount of tax due from an assessee.