(1) The Government may make rules to carry out all or any of the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, the Government may make rules for the purpose of —
(a) the recovery of the tax leviable under section 3 including the fixing of the time when the tax is to be paid ;
(b) the fixing of licence fees ;
(c) imposing on [ ] dealers the duty of furnishing returns and of keeping records and registers of stocks and daily sales prescribing forms for such returns, and register of stocks and daily sales and the particulars to be contained therein, respectively, and the manner in which the same are to be verified and all such other conditions thereof as may be necessary and prescribing a period within which such returns must be submitted ;
(d) prescribing the localities in which [motor spirit or diesel oil] may be sold, the assessment of tax and the issue of notices requiring payment and for the recovery of unpaid tax ;
(e) providing for or restricting the assignment or transfer of licences and the manner in which licences granted to firms are to operate during the period of or on the dissolution of, a partnership ;
(f) prescribing the arrangements to be made when a licensee dies or becomes subject to a legal disability, the period during which, and the persons by whom, the business of such a licensee may be carried on without a licence ;
(g) requiring the production of licences on demand ; and
(h) prescribing the period (which shall not be less than one month from the date of the order appealed against) within which an appeal under section 22 of this Act may be presented ; and prescribing the manner in which such appeal shall be presented.
(3) In making any rule the Government may provide that a breach thereof shall be punishable with fine which may extend to one hundred rupees, and where the breach is a continuing one, with further fine which may extend to twenty rupees for every day after the first day during which the breach has continued.
(4) The power to make rules conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition that rules shall be made after previous publication.