law: 36. Power to make rules.-
  (1) The Chief Commissioner may, subject to the condition of previous publication, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
  (2) In particular and without prejudice to the generality of the foregoing powers, such rules may provide for-
  (a) all matters expressly required or allowed by this Act to be prescribed;
  (b) the recovery of the tax leviable under this Act;
  (c) the circumstances and the manner in and the conditions under which refunds may be made and for the cancellation of erroneous refunds;
  (d) the maintenance of records and books and the submission of returns and the form of such records, books and returns;
  (e) the authority to which appeals against any order under this Act may be preferred and the fees to be charged in connection therewith;
  (f) applications for revisions under this Act and the fees to be charged in connection therewith;
  (g) the issue of notices under this Act;
  (h) the fees, if any, for certificates granted under this Act.
  (3) Rules made under this Act may provide that a breach of any of them shall be punishable with fine not exceeding one thousand rupees or with imprisonment not exceeding three months or with both, and when the offence is a continuing offence, with a daily fine which may extend to one hundred rupees for every day during which the offence continues.
  (4) Every rule made under this section 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 in which it is so laid 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.