(1) The State Government may make rules for the purpose of carrying out the provisions o f this Act.
(2) In particular, and without prejudice to the generali ty of the foregoing provision, the State Government may make rules —
(a) prescribing the powers and duties of Excise Officers;
(b) regulating the delegation of any powers or duties by th e Chief Revenue Authority, the Excise Commissioner or Collectors under Section 7, clause (g);
(c) declaring in what cases or classes of cases and to what authorit ies appeal shall l ie from orders, whether original or appellate, passed under this Act or under any rule made thereunder, or by what authorit ies such orders may be revised, and prescribing the t ime and manner of presenting, and the procedure for dealing with appeals and revisions;
(d) regulating the import , export , transport , manufacture, col lect ion, possession, supply or storage of any intoxicant, or the cult ivation of the hemp plant and may, by such rules among other matters —
(i) regulate the tapping of tari -producing trees, the drawing of tan from such trees. the marking of the same and the ma intenance of such marks;
( i i) declare the process by which spiri t shall be denatured and the denaturisation of spiri t ascertained; and ( i i i) cause spiri t to be denatured through the agency or under the supervision of i ts own officers;
(d-l) regulating the import , export , transport , collection, possession, supply, storage or sale of Mahua flowers prescribing l icences and permit therefor, throughout the State or in any specified area s or for any specified period;
(e) regulating the periods and locali t ies f or which, and the persons or classes of persons to whom, l icences for the wholesale or retail vend of any intoxicant may be granted, and regulating the number of such l icences which may be granted in any local area;
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(f) prescribing the procedure to be fol lowed and the matters to be ascertained before any l icence for such vend is granted for any locali ty;
(g) regulation the amount, t ime, place and manner of payment of any duty or fee or tax or penalty;
(h) prescribing the authority by, the form in which, a nd terms and conditions on and subject to which any l icence, permit or pass shall he granted, any by such rules, among other matters, —
(i) f ix the period for which any l icence, permit or pass shall continue in force;
( i i) prescribe the scale of fees or t he manner of fixing the fees payable in respect of any such l icence, permit or pass;
( i i i) prescribe the amount of security to be deposited by holders of any l icence, permit or pass for the performance of the conditions of the same;
( iv) prescribe the accounts to be maintained and the returns to be submitted by l icence -holders; and
(v) prohibit or regulate the partnership in, or the transfer of, l icenses;
( i) prescribing the measures for ascertaining local public opinion and prescribing the powers of Di strict Planning Committee consti tuted under sub-section (1) of Section 3 of the Madhya Pradesh Zila Yojana Samiti Adhiniyam, 1995 (No. 19 of 1995) in respect of advising about opening, closing or shift in g of any retail intoxicant shop;
( j ) providing for the destruction or other disposal of any intoxicant deemed to be unfit for use;
(k) regulating the disposal of confiscated art icles;
( l) regulating the grant of expenses to witnesses and of compensat ion to persons charged with offences under this Act and subsequently released, discharged or acquit ted; and
(m) regulating the power of Excise Officers to summon witnesses from a distance;
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(n) regulating the payment of rewards to officers, informers and other persons out of the proceeds of fines and confiscat ions under this Act.
(3) The power conferred by this section of making rules is subject to the condition that the rules made under sub -section (2) (a), (b), (c), (e), (f ) , ( i) ,
(1) and (m) shall he made after previous publication :
Provided that any such rules may be made without previous publication if the State Government considers that they should be brought into force at one.