Section 22(3) in Sikkim Ecology Fund and Environment Cess Act, 2005
(3)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:-(a)For all or any of the matters refer to in Section 3 ;(b)the prescribed authority under sub section (1) of Section 4 and sub section (1) of Section 16 ;(c)the authority to which the application for registration under Section 8 shall be made ;(d)the procedure for an other matters incidental to, the registration of dealers and the granting of the certificates of registration and the forms of such certificates under Section 8,(e)the intervals at which, and the manner in which, the [cess] [Substituted for the words 'tax' by Act No.5 of 2008, dated 10.4.2008.] under this Act shall be payable under Section 9;(f)the return to be furnished under Section 9 and dates by which and the authority to which, such return shall be furnished;(g)the dates by which returns for any period are to be furnished and the procedure to be followed for assessment under Section 10 ;(h)the manner in which, and the authority to which appeals or revisions again by order passed under this Act may be preferred under Section 18;(i)the procedure for, the disposal of appeals and applications for revisions and review under Section 18;(j)the conditions under which, and the authority by which the offences may compounded under Section 20(k)the manner in which, and the time within which, application shall be made information furnished and notices served under this Act and(l)any other matter which may be, or is required to be prescribed.
