The Board of Revenue may,[subject to the provisions of section 107-R,] [Words, figures and letter inserted by Bengal Act 11 of 1934.] from time to time make, and, when made, from time to time alter, add to or cancel, any rules-(a)prescribing forms for the notices, returns and valuation-rolls required by this Part to be issued or made;(b)prescribing the amounts which shall be levied in respect of the issue of each notice and process under this Part, and regulating the recovery thereof under section 97;(c)prescribing the amount of copying fee to be levied in respect of supplying extracts and copies of returns and valuation-rolls as provided in section 34;(d)apportioning the amount of the cesses for the payment of which the respective holders of the several shares of an estate in respect of which separate accounts are kept shall be primarily liable under section 44;(e)regulating the opening, keeping and closing of separate accounts in respect of amounts of cess payable by recorded shareholders in revenue-free estates as provided in section 46;(f)regulating the proceedings of the Collectors under Chapter V;and otherwise providing for the proper execution of this Act in respect of valuations of the assessment and of the levy of the cesses and other sums due under the same.
