(1) The Government may make rules to carry out all or any of the purposes of the Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for the following matters, namely.
(a) the fees chargeable for serving and executing processes issued by the Collector and by the Revenue Courts;
(b) the remuneration of the persons necessary to be employed for the service and execution of such processes;
(c) the fixing of the number of persons necessary to be employed for the service and execution of such processes;
(d) the supply of stamps to be used under this Act;
(e) the number of stamps to be used for denoting any fee chargeable under this Act;
(f) the keeping of accounts of all stamps used under this Act;
(g) the circumstances in which stamps may be held to be damaged or spoiled;
(h) the circumstances in which, the manner in which, and the authorities by which, allowance for used, damaged or spoiled stamps may be made;
(i) the regulation of the sale of stamps to be used under this Act, the persons by whom alone such stamps may be sold and the duties and remuneration of such persons; and
(j) any other matter which is to be or may be prescribed, under this Act.
(3) Every rule made under this Act shall as soon as may be after it is made, be laid before the Legislative Assembly, Puducherry, while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if before the expiry of the session in which it is so laid, or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made or issued, the rule shall thereafter have effect only in such modified form or be of no effect as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.