Section 31(2) in Bihar Motor Vehicles Taxation Act, 1994
(2)In particular and without prejudice to the generality of the foregoing powers such rules may provide for all or any of the following matters, namely-(i)To prescribe the form of any declaration, certificate and particulars to be stated therein.(ii)To prescribe the form of undertaking to be delivered under Section 17 and particulars to be stated therein, papers and documents to be appended thereto and the time within which such undertaking shall be delivered.(iii)To prescribe the form of tax token for personalised vehicles and other vehicles and exemption token and the manner in which those tokens shall be displayed on motor vehicles.(iv)To prescribe the quarterly period, for the purpose of Section 7.(v)To prescribe the powers and duties of the Taxing Officer.(vi)To regulate the manner in which refund or deduction or exemptions may be claimed and the manner of disposal of those claims.(vii)To regulate the seizure, detention, auction and sale and release of motor vehicles under Sections 21 arid 22.(viii)To prescribe the manner, the time-limit and the fees payable for preferring an appeal or revision and the hearing and disposal thereof.(ix)The issue of duplicate tax token and of certified copies of the record of the taxing officer and the fee chargeable thereof.(x)To prescribe the manner in accordance with which the taxing officer may dispose of the matters before him.(xi)The forms of "No objection Certificate" under Section 9 and the manner in which such certificate shall be issued.(xii)Any matter which is to be or may be prescribed.
