Section 13(2) in The Punjab Electricity (Duty) Act, 1958
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for -(a)the manner of calculating the duty (including marginal adjustments ) under section 3;(b)the manner of collection and payment to the State Government of the electricity duty by the Board, licensees and persons generating energy for their own use or consumption;(c)the time and manner of payment of the electricity duty by consumers;(d)the powers and duties to be exercised and performed by inspecting officers;(e)any other matter for which provision is, in the opinion of the State Government, necessary for giving effect to the provisions of this Act.
