(1) The Government may make rules for carrying out the purposes of this Act.

(2) Without prejudice to the generality of the foregoing power, such rules may, in particular, prescribe

(a) all matters required by this Act to be prescribed;

(b) the classes and duties of officers appointed for the purpose of enforcing the provisions of this Act;

(c) the procedure to be followed and the forms to be adopted in proceedings under this Act;

(d) the intervals at which, and the manner in which, the tax under this Act shall be payable;

(e) the dates by which and the authority to whom returns shall be furnished;

(f) the manner in which refunds shall be made;

(g) the fees , if any, for petitions , certificates and other matters;

(h) the nature of accounts to be maintained by a dealer; and

(i) for any other matter necessary for giving effect to the purpose of this Act.

(3) Every rule made by the Government under this Act shall be laid as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of not less than fourteen days which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session in which it is so laid of the successive session aforesaid, the Legislative Assembly agree in making any modification in the rule or the Legislative Assembly agree that the rule should not be made, 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.