(1) The State Government may, by notification in the official Gazette, make rules for carrying out the purposes of the 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-
(a) the manner of effecting distraint ;
(b) the custody, preservation and sale of distrained property ;
(c) the investigation of claims by persons other than the defaulter to any right or interest in the distrained property and for the postponement of the sale pending such investigation ;
(d) the immediate sale of perishable articles ;
(e) the due proclamation and conduct of the sale ;
(f) the recovery of the expenses of proclamation and sale ;
(g) the deposit of the purchase money ;
(h) the re-sale of the property, if the purchase money is not deposited ; and
(i) any other matter which has to be, or may be, prescribed.
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(3) All rules made under this Section shall be laid for not less than fourteen days before the Assam Legislative Assembly as soon as possible after they are made, and shall be subject to such modifications as the Legislative Assembly may make during the Session in which they are so laid or the Session immediately following.
Power of the Board to make Regulations.