Section 39(2) in Kerala Tax on Paper Lotteries Act, 2005
(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)all matters expressly required or allowed by this Act to be prescribed;(b)determination of liability of any person for purposes of registration;(c)the assessment to tax under this Act of business which are discontinued or the ownership of which has changed;(d)compelling the submission of statements or returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation:(e)securing that returns furnished or accounts or documents produced or evidence of any kind given under this Act before any prescribed authority or any appeal or evasion from any decision of such authority are kept confidential;(f)the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;(g)the procedure to be followed by the appellate Authority;(h)the value of Court fee Stamp to be affixed on appeals, applications or revisions.(i)the procedure for inspection and taking copies of records, receipts, accounts.(j)the fees payable for the grant of duplicate certificates of registration or copies of such certificate or of any other document;(k)the maintenance of document or accounts of receipts or purchases and sales of lottery tickets by promoters or persons and the time for which they should be preserved;(l)generally regulating the procedure to be followed and the forms to be adopted in proceeding under this Act;(m)any other matter for the purposes of this Act.
