Section 15(2) in Himachal Pradesh Electricity (Duty) Act, 2009
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely: -(a)the manner of payment and collection of electricity duty under sections 3 and 4;(b)the form and manner in which record shall be maintained under sub-section (1) of section 5;(c)prescription of particulars under clause (d) of sub-section (1) of section 5;(d)the manner of submitting the returns and the authority to whom these are to be submitted under sub-section (2) of section 5;(e)the powers and duties to be exercised and performed by the Inspecting Officers under sub-section (2) of section 6;(f)the authority to whom appeal shall lie, the period within which appeal shall lie and the fee for filing such appeal under sub-section (2) of section 7;(g)the authority by whom the fine is to be determined; under section 10; and(h)any other matter required to be prescribed or which may be prescribed by or under this Act.
