Section 20(2) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(2)In particular and without prejudice to the generality of the foregoing power, such rule may provide for all or any of the following matters, namely:-(a)the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act.(b)all matters expressly required or allowed by this Act to be prescribed:(c)generally regulating the procedure to be followed arid the forms to be adopted in proceedings under this Act;(d)any other matter including levy of fees for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act;(e)the procedure for any other matters (including fees) incidental to the disposal of appeal, and the value of court-fee stamp which a memorandum of appeal should bear;(f)the person who may appear or attend before any authority in connection with any proceedings under the Act, including, his qualifications, the conditions subject to which the person shall be entitled to appear and attend and the form of authorisation authorising such person to attend.
