Amendment status not verified — confirm the current text below against the official source.
(1) The Government may by notification in the official Gazette make rules for carrying out the purpose of this Act. (2) In particular and without prejudice to the generality of the foregoing power such rules may provide for all or any of the following matters, namely- (i) The manner of levy and payment of the tax; (ii) The time within which the tax and penalty (under Section 7) shall be paid; (iii)The authority which may impose penalty under Section 7; (iv)The authority which may detain and sell the minerals under Section 8; (v) The manner in which the Cess shall be applied for the purpose of this Act; (vi)The form of receipts for payment of the tax; and (vii) Any other matter that may have to be prescribed.