The Government may, by notification, make rules not inconsistent with the provisions of this Chapter :—
(a) for the manner of effecting distraint and calculating the expenses thereof ;
(b) for the custody, preservation and sale of distrained property ;
(c) for the investigation of claims by persons other than the defaulters to any right or interest in the distrained property and for the postponement of the sale pending such investigation ;
(d) for the immediate sale of perishable articles ;
(e) for the due proclamation and conduct of the sale ;
(f) for the recovery of the expenses of proclamation and sale ;
(g) for the deposit of the purchase money ;
(h) for the resale of the property, if the purchase money is not deposited ; and
(i) generally for carrying out the provisions of this Chapter.