Section 25(2) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(2)In particular and without prejudice to the generality of the foregoing power, such rules may prescribe :(a)all matters expressly required or allowed by this Act to be prescribed;(b)the manner of determination of weight or quantity of goods taxable under this Act as referred to in Section 6;(c)the classes, duties and jurisdiction of the officers appointed for the purposes of this Act;(d)the designations under which persons may be appointed under Section 7 to assist the Commissioner;(e)the authority to whom applications for registration and renewal thereof under Section 9 shall be made;(f)the procedure for, and other matters incidental to the registration of dealers and the granting of certificates of registration and renewal of such certificates and the form of such certificates under Section 9;(g)the returns to be furnished under Section 8 and dates by which, and the authority to whom such returns shall be furnished;(h)the declarations and undertakings in respect of places of business, godowns or central godowns, if any, of the dealer in respect of which returns are to be furnished;(i)the date by which returns for any period are to be furnished and the procedure to be followed for assessment under Section 10;(j)the intervals at which and the manner in which the tax under this Act shall be payable under Section 13;(k)the manner in which refunds under Section 14 shall be made;(l)the conditions under which the production of accounts or documents or the furnishing of information may be required under Sub-section (1) of Section 16;(m)the nature of accounts to be maintained by a dealer and the documents, if any, to accompany the goods carried;(n)the manner in which, and the authority to whom appeals against assessment or penalty or both may be preferred under Section 12;(o)(i)the procedure for, and other matters (including fees) incidental to the disposal of appeals and applications for revision and review under Section 12.(ii)the manner of depositing and the amount of fees to be paid on an appeal or application for revision under Section 12;(p)the manner in which, and the time within which application shall be made, information furnished, and notices served, under this Act;(q)the procedure to be followed and the forms to be adopted in proceedings under this Act;(r)the fees, if any, for petitions, certificates and other matters;(s)the circumstances, manner and the rates at which rebate may be allowed under Section 24;(t)for any other matter necessary for giving effect to the purposes of this Act.
