(1) The State Government may, by notification, make rules for Power to carrying out the purposes of this Act. make rules.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—
(a) the powers and duties of persons appointed under section 4;
(b) the manner of assessment of the tax by the Commissioner;
(c) the time within which and the manner in which the tax shall be payable;
(d) the form of the receipt referred to in sub-section (2) of section 6;
(e) the authority to whom and the time within which an appeal may be filed under sub-section (1) of section 11;
(0 the manner of filing of appeal under sub-section (3) of section 11 and the procedure of hearing of appeal;
(g) the restrictions and conditions subject to which the Commissioner may delegate his powers under section 13;
(h) any other matter which may be or is required to be prescribed under this Act.
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