law: 71. Power to make rules.
  (1) The Administrator may make rules for carrying out the purposes of this Act.
  (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for
  (a) the further period after the date of expiry of three consecutive years referred to in sub-section(3) of section 3 for which liability to pay tax of a dealer shall continue;
  (b) the particulars to be contained in a declaration under sub-clause (v) of clause (a) ofsub-section (2) of section 4, or under section 5, as the case may be, the form of such declaration, the authority from whom such forms shall be obtainable and the manner in which and the time within which such declaration is to be furnished.
  (c) the period of turnover, the manner in which the turnover in relation to sale of any goods under this Act shall be determined and the sales turnover which may be deducted under sub-clause(vi) of clause (a) of sub-section (2) of section 4;
  (d) the restrictions and conditions subject to which the Commissioner may delegate his powers under section 10;
  (e) the authority to whom applications for registration under sections 14, 15, 16 and 17 may be made and the form of such applications and the fees payable in respect thereof;
  (f) the procedure for and other matters incidental to registration of dealers, the granting of certificates of registration, the period within which such certificates shall be granted and the forms of such certificates;
  (g) the intervals at which, and the manner in which, the tax under this Act shall be payable under section 21;
  (h) the returns to be furnished under sub-section (2) of section 21 and dates by which, and the authority to whom, such returns shall be furnished;
  (i) the procedure to be followed for assessment under section 23;
  (j) the circumstances in which, and the conditions subject to which, a dealer may be permitted to pay a lump sum by way of composition under section 29 and the manner of determining such sum;
  (k) the form in which claims for refund or set-off may be preferred, the manner in which such claims for refund shall be verified and the refunds or set-off under this Act shall be allowed;
  (l) the authority to whom information shall be furnished under section 40;
  (m) the conditions under which the production of accounts or documents or the furnishing of information may be required under sub-section (1) of section 41;
  (n) the form and manner in which, and the authority to whom, appeals against assessment may be filed under section 43, the manner in which such appeals shall be verified and the fees payable in respect thereof and the procedure, to be followed by such authority;
  (o) the form and manner in which applications for revision under section 47 or for review undersub-section (5) of section 48 may be filed and the fee payable in respect thereof;
  (p) the conditions subject to which the Commissioner may authorise the persons appointed under sub-section (2) of section 9 to assist him to investigate offences under sub-section (1) of section 53;
  (q) the conditions under which offences may be compounded under section 54;
  (r) the manner in which, and the time within which, applications shall be made (including fees payable in respect thereof), information furnished, securities given and notices served under this Act;
  (s) any other matter which is required to be, or may be, prescribed.
  (3) Any rules made under this Act may provide that a contravention thereof shall be punishable with fine which may extend to five hundred rupees, and in the case of a continuing contravention, with an additional fine which may extend to twenty-five rupees for every day during which such contravention continues after conviction for the first such contravention.