Amendment status not verified — confirm the current text below against the official source.
(1) The Government may, by notification published in the 213[Official Gazette], make rules not inconsistent with the provisions of this Act, to carry out the purposes and objects of this Act and for the guidance of all persons in matters connected with the enforcement of this Act or in matters not expressly provided for in the Act. (2) In particular, and without prejudice to the generality of the foregoing power, rules may be made with regard to the following matters: 214[XXX] (a) the appointment of Revenue officers and the exercise of their powers and their duties; (b) where the appointment of the officials is subject to furnishing security, the manner in which security shall be