Section 30(2) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(2)In particular and without prejudice to the generality of the foregoing power, the Provincial Government may make rules-(a)regulating the recovery of any sum recoverable under section 3;(b)regulating the assessment of the tax and the issue and service of notices requiring payment;(c)prescribing the conditions subject to which a certificate of registration under this Act shall be granted and on the breach of which such certificate may be cancelled or suspended;(d)prescribing the records, books and accounts relating to retail sales to be maintained by retail dealers, the form of and particulars to be contained in such records, books and accounts, the returns and statements relating to retail sales to be furnished by such dealers, and the manner in which such returns and statements shall be verified ; and(e)regulating the production, inspection and impounding of the records, books and accounts relating to retail sales of any retail dealer.
