Amendment status not verified — confirm the current text below against the official source.
(1) The Board of Revenue may, with the previous sanction of the Government, make rules consistent with this Act to provide for or regulate all or any of the following matters, namely:-- (a) the fees chargeable for serving and executing processes issued by the Board of Revenue and by the Revenue Courts; (b) the remuneration of the persons necessary to be employed for the service and execution of such processes; (c) the fixing by Collectors of the number of persons necessary to be employed for the service and execution of such processes; (d) the guidance of Collectors in the exercise of their powers under Chapter VI; (e) the supply of stamps to be used under this Act; (f) the number of stamps to be used for denoting any fee chargeable under this Act; (g) the keeping of accounts of all stamps used under this Act; (h) the circumstances in which stamps may be held to be damaged or spoiled; (i) the circumstances in which, the manner in which, and the authorities by which, allowance for used, damaged or spoiled stamps may be made; (j) the regulation of the sale of stamps to be used under this Act, the persons by whom alone such stamps may be sold and the duties and remuneration of such persons: Provided that, in the case of stamps used in the High Court such rules shall be made with the concurrence of the Chief Justice. (2) All rules made under this section shall be published in the Gazette and on such publication, shall have effect as if enacted in this Act.