Section 85 in The Police Enhanced Penalties Ordinance, 2005
85. Power to make rules.
(1)The Government may make rules for carrying out the purposes of the 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 the Act to be prescribed;(b)the manner in which the turnover shall be ascertained and the tax shall be assessed levied or collected;(c)the installments by which the tax shall be paid;(d)granting of licenses and certificates to dealers and agents and imposing of conditions applicable to, and fee payable for, such licenses and certificates;(e)the submission of returns, the maintenance of books of accounts and documents and production thereof and the attendance of persons and their examination on oath or affirmation;(f)the duties and powers of officers appointed for the purpose of implementing the provisions of the Act; and(g)the general regulation of the procedure to be followed and the forms to be adopted in proceedings under the Act.(3)Any rule under this section may provide that a breach thereof shall be punishable with fine, which may extend to five thousand rupees.
