(1) The Government may after previous publication, by notification in the Official Gazette make rules to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for—
(a) the Officer to receive returns under section 4 and the intervals, if any, at which returns under that section shall be submitted and the period within which and the manner in which such officer shall forward the returns, to the Tax Officer;
(b) the maintenance of accounts and registers and the submission of returns and statements by operators;
(c) the manner of serving notices of demand under this Act;
(d) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;
(e) the authority to which an appeal may be preferred under sub-section (1) of section 10;
(f) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act;
(g) any other matter which is required or allowed by this Act to be prescribed.
(3) Every rule made under this Act shall be laid, as soon as may be after it is made, on the table of the Legislative Assembly while it is in session for a total period of 30 days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly agrees in making any modification in such rule or that rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.