(1) The Government'may make rules for carrymg out the purposes of this Act. ·
(2) In particular, and without prejudtce to the generality of the foregomg power, such rules may prov1de for all or any of the following matters, namely:- '
(a) the procedure to be followed in determining.
whether any land 1s a plantation;
(b) the procedure for determining the e:dPnt of pll:\ntations held by a person ; '
(c) the procedure for revising the extent of plantations held by a person and provision !or appeals from order::. in such reVISlon;
(d) the for:n of returns under section 4 and the manner m wluch they should be verified ;
(e) the form of the notice of dema;nd mentioned in sect10n 8, (£) the mode and manner of recovery o{ plantation tax;
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(g) the powers and duties of asse!>sing authorities, appel· late authorities and other officers under this Act, the relation of such authorities to each other and the conditions of service of such authonties ;
(h) the form in which appeals under this Act shall be presented and the manner in which they shall be ~erified ,
(i) the form of the notice of demand mentioned in sub section (3) of section 11 ;
(j) the manner in· which and the authority to whom applications for refund shall be made and the procedure to be followed in respect of such apphcations ; and
(k) all other matters expressly required or allowed by this Act to be prescnbed.
(3) All rules made under this Act shall be laid for not less than fourteen days before the Legislative Assembly, as soon as possible after they are made, and shall be subject to such modi fications, whether by way of repeal <Jr amendment, as the Legis lative Assembly may make during the session m which they are so laid or the session immediately followmg.