Section 28(2) in Kerala Motor Vehicles Taxation Act, 1976
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for-ii. the manner in which tax shall be paid and the documents to be produced for the issue of tax licence;iii. the form of any tax licence, certificate or declaration and the particulars to be contained therein;iv. the conditions under which duplicate tax licence may be granted and the fee payable for such grant;v. the manner in which refund or reduction or exemption may be claimed;vi. the total or partial exemption from liability to payment of the tax in respect of any motor vehicle brought into the State by any person visiting the State, or making a temporary stay in the State, the amount which shall be payable on account of such vehicle and the tax licence which any such vehicle shall carry;vii. the time within which and the manner in which an appeal may be made under section 23, the fees to be paid in respect of such appeal and the conduct and hearing of such appeal;viii. any other matter which has to be, or may be, prescribed.
