law: Cigarettes (Regulations of Production, Supply and Distribution) Act, 1975
  21.Power to make rules,-
  (1) The Central
  
  Government may, by notification in the Official Gazette, make rules to carry
  
  out the provisions of this Act.
  (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 manner in which the seizure of any package of cigarettes shall be made and
  
  the manner in which seizure list shall be prepared and delivered to the person
  
  from whose custody any package of cigarettes has been seized;
  
  
  (b) procedure for the refund of any penalty imposed under this Act;
  (c)
  
  any other matter which is required to be, or may be, prescribed.
  (3) Every rule made
  
  under this Act shall be laid, as soon as may be after it is made, before each
  
  House of Parliament, while it is in session, for a total period of thirty days
  
  which may be comprised in one session or in two or more successive sessions,
  
  and if, before the expiry of the session immediately following the session or
  
  the successive sessions aforesaid, both Houses agree in making any modification
  
  in the rule or both Houses 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.