Section 23 in The Jammu and Kashmir Passengers Taxation Act, 1963
23. Power to make rules.
(1)The Government may make rules, consistent with this Act, for securing the payment of the tax and generally for the purpose of carrying into effect the provisions of this Act.(2)In particular and without prejudice to the generality of the foregoing power, the Government may make rules -(a)prescribing the manner in which and the intervals and the places at which tax shall be paid under section 3 and section 4;(b)prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act;(c)prescribing the forms of tickets and receipts under section 5;(d)prescribing the manner and payment of [tax, penalty or any other amount payable under the Act.] [Substituted by Act XIX of 1981](e)prescribing the manner of table of fares under section 11;(f)prescribing the manner in which appeals against assessment may be preferred;(g)prescribing the manner in which revision application may be preferred;(h)prescribing the manner in which refund under section 22 shall be made;(i)to provide for any other matter for which rules can be or may be prescribed.
