Section 20(2) in The Kerala Tax on Luxuries Acts, 1976
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provided for all or any of the following matter namely:-(a)the form in which returns shall be submitted under Section 5, further information to be furnished with the returns and the manner in which the returns shall be verified;(b)the form of notice to be served under Section 6 and the procedure to be followed for assessment and collection of assessed dues;(c)the procedure to be followed by the appellate authorities;(d)the value of the court fee stamp on an appeal or application for revision;(e)the other manner in which a notice may be served;(f)the procedure for the inspection and taking copies of records and accounts;(g)the fee to be paid for any of the matter provided in this Act; and(h)any other matter which has to be, or may be, prescribed.
