Amendment status not verified — confirm the current text below against the official source.
,(I) The Government may, subject to h e n!ako tulesm condition of previous publication, make rules for carrying out the provisions of this Act. ,,j of 19681 OR INLAND WATERWAYS) ACT, 1968 393 (2) I n particu1aih and witilout prejudice to the generality of thc faregoing power, such rules may prescribe-- ((1) all rnatt,::.sexpressly required or alIowed by this Act to be prescribed; (6) the manner of deter~nination of weight or qualliity of goods taxable under this Act as 1-effer:.ed to in section 6; (c) the classes, d r ~ ties and jurisdiction of the officcrs appointed for the purposes of this Act; (d) the designations under which persons may be appointed uud er section 7 t o assist the Commissioner; (e) the authority to whom applications far regi- stration and renewal thereof u n d e ~ section 9 shall be made; (f) he procedure for, and other matters inci- dental to, the registration of dealers and the granting of certificates of registration and renewal of such certificates and the form of such certificates under sectio~~ 9; Cg) f he returns to be furnished under section 8 and dates by which, and the authority to whom such returns shall be furnished; (11) !he declarations and undertakings in respect of pll-;ces of business, godowns or central god owns, if any, of the dealer in respect of which returns are lo bc furnished; (i) the date by which retur~ls for any period are to be furnished and the procedure to be foll i3wecl for assessment under section !O; ( j ) the intervals at which, and the manner in which, the - tax under this Act shall be pay- :able under section 13; jk) the manner in which rcfunds under section 14 shall be made; (1) the conditions under which the production - of : accounts or docum~nts or the furnishing of ~nformation may he raequirzd under s ub- section ( I ) of seetion 16; (m) the nature of' accnunts t o be maintained by a dealer and the documents, if any, to acco mpanSr the g;lods carried ; 01) the manner in which, and the authority to whom appeals against assessment or penalty or both may be preferred under szction 12; (0) (i) the proced ure for, and other matters (includ ing fees) incidental to, the disposal of appeaIs and applications for revision and review under section 12; (ii) the manner of depositing and the amount of fees to be paid on an appeal or applica- tion for revision under section 12; (p) the mancer in which, and the time witbin which, application shaIl be made, informa- tion furnished, and notices served, under this Act; (q) !)the procedure to Ee followed and the forms to be adopted in proceedings under this Ad; (r) the fees, if any, for petitions, certificates and other matters; (s) the circumstances, manner and the rates at which rebate may be allowed under section 24 ; (t) for any other matter necessary for giving &ect to the purposes of this Act. (3) In m a ~ n g any rule the Government may direct that a breach thereof shall be punishable with fine not exceeding seven hundred and Hty rupees, and when the offence is n continuing one, with a daily fine not exceeding twenty-five rupecs during the mnti- nuance of the offence. P ~ W C Y ~ O T C - ~ , ~ f a n y d o u b t o r d i f f i c ~ l t y a r ~ s e s i n g i v ~ g e ~ e - mow .dfi- cultie. ct to the provisions of this Act the Government may as occasion may require do any thing which appears to them' ncccssary for the purpose of removing the doubt or difficulty. (Sec. 27-Sclz. I )