(1) The State Government may make rules, consistent with this Act, for securing the payment of tax and generally for the purposes of carrying into effect the provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules :-
(a) prescribing the manner in which and the intervals at which tax shall be paid under Sections 3 and 4;
[(aa) prescribing the places where Tax Collection Points will be set up in the State or at the borders of the State;]
(b) prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act;
(c) prescribing the forms of tickets and receipts under Section 5;
[(d) prescribing the manner and payment of tax and penalty assessed and imposed under this Act;]
(e) prescribing the manner and table of fares under Section 11;
[(f) prescribing the manner in which appeals under this Act may be preferred;]
(g) prescribing the manner in which revision application may be preferred;
(h) prescribing the manner in which refund under Section 21 shall be made;
(i) to provide for any other matter for which rules can be or may be prescribed.