Section 19(2) in The Goa, Daman and Diu Barge Tax Act, 1973
(2)In particular and without prejudice to the generality of the foregoing provision such rules may provide for all or any of the following matters, namely:-(a)the time within which, and the manner in which the tax shall be paid;(b)the form of declaration and additional declaration, particulars to be stated therein and the time within which the declaration or additional declaration shall be delivered under section 4 or section 6, as the case may be;(c)the form of the tax token and the tax licence under sub-section (1) of section 5;(d)the conditions subject to which refund of tax may be allowed under section 9;(e)the officer or authority which may seize and detain a barge under section 13;(f)the manner in which, the time within which and the fee on payment of which, an appeal may be filed and the manner in which such appeal shall be heard and decided under section 14;(g)the officer who may exercise powers under section 15;(h)any other matter which is to be, or may be prescribed.
