Section 9(2) in Andhra Pradesh Electricity Duty Act, 1939
(2)In particular and without prejudice to the generality of the foregoing power, such rules may be provide for -(a)the time and manner of payment of duty under Section 3(b)refunds to the Government of India and Railway companies operating railways), when the price paid by them is found to exceed the limit specified in sub-section (4) of Section 3.(c)the form of the books of account required to be kept under clause (a) of Section 4;(d)the times at which, the forms in which, and the officers to whom, the returns required by clause (b) of Section 4 should be submitted;(e)the duties and powers of Inspecting Officers appointed under Section 5; and(f)any other matter for which there is no provision or insufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act.
