Amendment status not verified — confirm the current text below against the official source.
Substituted by G.O.Ms.No.16, Energy (Budget) Department, dated 31.05.2016. Power to make rules. Penalties. Central Act 10 of 1910. 8 [Act No.V of 1939] (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,- (a) the time and manner of payment of duty under section 3; 29[(b) 30[refunds to the Government of India and railway companies operating railways], when the price paid by them is found to exceed the limit specified in sub-section (4) of section 3]; 29[(c)] the form of the books of account required to be kept under clause (a) of section 4; 29[(d)] the times at which, the forms in which, and the officers to whom, the returns required by clause (b) of section 4 should be submitted; 29[(e)] the duties and powers of Inspecting Officers appointed under section 5; and 29[(f)] any other matter for which there is no provision or insufficient provision in this Act and for which provision is, in the opinion of the 31[State] Government, necessary for giving effect to the purposes of this Act. (3) In making a rule under sub-section (1) or sub-section (2) the 31[State] Government may provide that a breach