(1) The Government may by notification in the Official Gazette make Rules for carrying out the purpose of this Act.
(2) In particular and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely�
(a) the .manner of collection and payment of cess;
(b) the time within which cess and penalty (under Section 7) shall be paid;
(c) the Authority which may impose penalty under Section 7;
(d) the Authority which may detain and sell the cement under Section 8;
(e) the manner in which the cess shall applied for the purpose of this Act;
(f) the form or receipts for payment of cess, and
(g)any other matter that may have to be prescribed